Data choice in capital gains realisation response studies - a review
This paper 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 es...
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| Format: | Journal Article |
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Australasian Tax Teachers Association
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/87450 |
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