Should Canada’s Capital Gains Taxes be Increased or Reformed?
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References listed on IDEAS
- Auerbach, Alan J., 1989. "Capital Gains Taxation and Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(3), pages 391-401, September.
- Auerbach, Alan J., 1989. "Capital Gains Taxation and Tax Reform," National Tax Journal, National Tax Association, vol. 42(3), pages 391-401, September.
- Martin Feldstein & Joel Slemrod, 1983.
"Inflation and the Excess Taxation of Capital Gains on Corporate Stock,"
NBER Chapters, in: Inflation, Tax Rules, and Capital Formation, pages 101-115,
National Bureau of Economic Research, Inc.
- Martin Feldstein & Joel Slemrod, 1978. "Inflation and the Excess Taxation of Capital Gains on Corporate Stock," NBER Working Papers 0234, National Bureau of Economic Research, Inc.
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More about this item
Keywords
capital gains tax; inclusion rate; inflation; nominal versus real; indexing;All these keywords.
JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ISF-2021-08-16 (Islamic Finance)
- NEP-MAC-2021-08-16 (Macroeconomics)
- NEP-PBE-2021-08-16 (Public Economics)
- NEP-PUB-2021-08-16 (Public Finance)
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