| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w28514 |
| 来源ID | Working 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 |
| URL | https://www.nber.org/papers/w28514 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/586186 |
| 推荐引用方式 GB/T 7714 | Adam M. Lavecchia,Alisa Tazhitdinova. Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada. 2021. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w28514.pdf（1377KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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