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Retirement Income and the Lifetime Capital Gains Exemption: The Case of Qualified Farm Property and Small Business Corporation Shares

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  • Vijay M. Jog
  • Huntley Schaller

Abstract

This paper examines the farm and small business LCGE. Our results of the farm LCGE provide only a partial support to the notion that it meets the special retirement needs of farmers. A large majority of the beneficiaries have income sources other than farming; however, many of them are near retirement age, earn relatively lower incomes and have relatively lower contribution rates. The small business LCGE results are quite different. A majority of the beneficiaries are younger and richer. Accordingly, the benefits of this measure seems to have gone to those who do not seem to require additional assistance for their retirement needs.

Suggested Citation

  • Vijay M. Jog & Huntley Schaller, 1995. "Retirement Income and the Lifetime Capital Gains Exemption: The Case of Qualified Farm Property and Small Business Corporation Shares," Canadian Public Policy, University of Toronto Press, vol. 21(s1), pages 136-158, November.
    • Handle: RePEc:cpp:issued:v:21:y:1995:i:s1:p:136-158
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    Cited by:

    1. Vijay M. Jog, 1995. "The Lifetime Capital Gains Exemption: Corporate Financing, Risk-taking and Allocation Efficiency," Canadian Public Policy, University of Toronto Press, vol. 21(s1), pages 116-135, November.

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