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Should the government raise capital gains tax in the Budget? What is the case for reforming capital gains tax? What are the options for reform?
Stuart Adam +3 more
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Capital Gains: Tax Policy Alternatives
Canadian Public Policy / Analyse de Politiques, 1995This paper considers the appropriateness of special treatment of gains and the capital gains exemption. Special consideration is given to the surviving exemption for small business and farm investments. The paper concludes that the deferral of taxation to realization should be retained for most gains and suggests that broad rollover relief is ...
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Capital Gains Tax: Critical Notes
South African Journal of Economics, 2000[No abstract available ...
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Tax Evasion and Capital Gains Taxation. [PDF]
American Economic Review, 1987 This paper uses time-series data to investigate how changes in capital gains tax rates affect taxpayer compliance. It finds that a one percent increase in the marginal tax rate reduces voluntary compliance by between one half and one percent. These results confirm the findings of previous studies based on individual household data.
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