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来源类型Working Paper
规范类型报告
DOI10.3386/w28514
来源IDWorking Paper 28514
Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada
Adam M. Lavecchia; Alisa Tazhitdinova
发表日期2021-03-01
出版年2021
语种英语
摘要Using panel data on a 20% random sample of Canadian taxpayers, we study behavioral responses to the cancellation of a lifetime capital gains exemption that resulted in increased capital gains taxation for some individuals. The unique setting allows us to distinguish between short-term avoidance responses and permanent responses to capital gains taxes. We show that the exemption did not change the number of taxpayers reporting positive capital gains, and thus unlikely resulted in increased participation in capital markets. However, the exemption cancellation slightly increased capital gains realizations of the existing traders.
主题Financial Economics ; Public Economics ; Taxation
URLhttps://www.nber.org/papers/w28514
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/586186
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Adam M. Lavecchia,Alisa Tazhitdinova. Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada. 2021.
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