dc.contributor.author | Minas, John | |
dc.date.accessioned | 2019-03-01T05:42:23Z | |
dc.date.available | 2019-03-01T05:42:23Z | |
dc.date.issued | 2014 | |
dc.identifier.issn | 1832-911X | |
dc.identifier.uri | http://hdl.handle.net/10072/173616 | |
dc.description.abstract | This article reviews the literature from the United States on capital gains realisation response studies. The studies reviewed use the econometric technique of regression analysis to estimate the responsiveness of capital gains realisations to tax rates, and this is reported as an elasticity point estimate. The literature review reveals that the use of cross-sectional tax return data for only one tax year is the least preferred of three data types considered. In concluding, the article considers the implications of the reviewed literature for a forthcoming Australian study on capital gains realisation response. | |
dc.description.peerreviewed | Yes | |
dc.language | English | |
dc.language.iso | eng | |
dc.publisher | Australasian Tax Teachers Association | |
dc.publisher.uri | https://heinonline.org/HOL/Page?handle=hein.journals/jautta9&id=161&collection=journals&index= | |
dc.relation.ispartofpagefrom | 157 | |
dc.relation.ispartofpageto | 179 | |
dc.relation.ispartofissue | 1 | |
dc.relation.ispartofjournal | Journal of the Australasian Tax Teachers Association | |
dc.relation.ispartofvolume | 9 | |
dc.subject.fieldofresearch | Taxation law | |
dc.subject.fieldofresearchcode | 480106 | |
dc.title | Data Choice in Capital Gains Realisation Response Studies - A Review | |
dc.type | Journal article | |
dc.type.description | C1 - Articles | |
dc.type.code | C - Journal Articles | |
dc.description.version | Version of Record (VoR) | |
gro.rights.copyright | © 2014 Australasian Tax Teachers Association (ATTA). The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version. | |
gro.hasfulltext | Full Text | |
gro.griffith.author | Minas, John W. | |