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The Lifetime Capital Gains Exemption: An Evaluation

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  • Jack M. Mintz
  • Stephen R. Richardson

Abstract

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Suggested Citation

  • Jack M. Mintz & Stephen R. Richardson, 1995. "The Lifetime Capital Gains Exemption: An Evaluation," Canadian Public Policy, University of Toronto Press, vol. 21(s1), pages 1-12, November.
    • Handle: RePEc:cpp:issued:v:21:y:1995:i:s1:p:1-12
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    References listed on IDEAS

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    1. Auerbach, Alan J, 1991. "Retrospective Capital Gains Taxation," American Economic Review, American Economic Association, vol. 81(1), pages 167-178, March.
    2. James M. Poterba & Lawrence H. Summers, 1984. "The Economic Effects of Dividend Taxation," Working papers 343, Massachusetts Institute of Technology (MIT), Department of Economics.
    3. John Helliwell, 1969. "The Taxation of Capital Gains," Canadian Journal of Economics, Canadian Economics Association, vol. 2(2), pages 314-318, May.
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    Cited by:

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    2. John Lester, 2018. "Business Subsidies in Canada: Comprehensive Estimates for the Government of Canada and the Four Largest Provinces," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 11(1), January.

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