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Permanent and transitory responses to capital gains taxes: evidence from a lifetime exemption in Canada

Adam M. Lavecchia (McMaster University and IZA), Alisa Tazhitdinova (University of California and NBER) ; IZA Institute of Labor Economics

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 resp...

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Bibliographic details
Volume: no. 14331
Main Author: Lavecchia, Adam
Tazhitdinova, Alisa
Format: eBook
Language: English
Related: Forschungsinstitut zur Zukunft der Arbeit ¬[Herausgebendes Organ]
Ort : Verlag : ErscheinungsdatumBonn, Germany : IZA Institute of Labor Economics : April 2021
Erscheinungsort: (Ort)Bonn
Extent: 1 Online-Ressource (71 Seiten) : Diagramme
Umfang: (Dateityp; Kodierungsformat)Textdatei; PDF
Series: Discussion paper series / IZA Institute of Labor Economics ; no. 14331
Links: Fulltext
HBZ-ID: HT020928330 » further libraries in North Rhine-Westphalia
Database: ULB Bonn