| 000 | 01578nab a2200277 c 4500 | ||
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| 003 | ES-MaIEF | ||
| 005 | 20220819122318.0 | ||
| 007 | ta | ||
| 008 | 190305t2018 au ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aeng | ||
| 100 | 1 |
_aMinas, John _957805 |
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| 245 | 4 |
_aThe impact of tax rate changes on capital gains realisations _b : evidence from Australia _c John Minas, Youngdeok Lim and Chris Evans |
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| 260 | _c2018 | ||
| 500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aAustralia experienced a major reduction to the rate at which capital gains are taxed on the introduction of the “50% CGT discount” in the 1999‑2000 fiscal year. Claims made at the time of this effective capital gains tax (CGT) rate reduction suggested it would lead to increased realisations as well as an increase in tax revenue. Using time series data from 1988‑89 to 2014‑15, the authors estimate the capital gains realisations response for Australian personal taxpayers. The authors’ elasticity point estimates imply overall revenue losses from the introduction of the CGT discount. | ||
| 650 | 4 |
_943197 _aPLUSVALIAS |
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| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_948221 _aREDUCCIONES TRIBUTARIAS |
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| 650 | 4 |
_932206 _aAUSTRALIA |
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| 700 | 1 |
_aLim, Youngdeok _964322 |
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| 700 | 1 |
_aEvans, Chris C. _922479 |
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| 773 | 0 |
_9158549 _oOP 1867/2018/4 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _g v. 33, n. 4, 2018, p. 635-666 |
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| 942 | _cART | ||
| 999 |
_c140092 _d140092 |
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