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    Data choice in capital gains realisation response studies - a review

    87290.pdf (297.8Kb)
    Access Status
    Open access
    Authors
    Minas, John
    Date
    2014
    Type
    Journal Article
    
    Metadata
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    Citation
    Minas, J. 2014. Data choice in capital gains realisation response studies - a review. Journal of the Australasian Tax Teachers Association. 9 (1): pp. 157-179.
    Source Title
    Journal of the Australasian Tax Teachers Association
    ISSN
    1832-911X
    Faculty
    Faculty of Business and Law
    School
    Curtin Law School
    URI
    http://hdl.handle.net/20.500.11937/87450
    Collection
    • Curtin Research Publications
    Abstract

    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 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 paper considers the implications of the reviewed literature for a forthcoming Australian study on capital gains realisation response.

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