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Capital gains tax: historical trends and forecasting frameworks


  • John Clark

    (Treasury, Government of Australia)


Capital gains tax, introduced in 1985, is a relatively small but important source of government revenue. This article explores historical trends in capital gains tax, focussing on the behaviours of different entities, and describes Treasury’s modelling framework for forecasting the tax.

Suggested Citation

  • John Clark, 2014. "Capital gains tax: historical trends and forecasting frameworks," Economic Roundup, The Treasury, Australian Government, issue 2, pages 35-51, July.
  • Handle: RePEc:tsy:journl:journl_tsy_er_2014_2_2

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    References listed on IDEAS

    1. Harberger, Arnold C., 2008. "The Incidence of the Corporation Income Tax Revisited," National Tax Journal, National Tax Association, vol. 61(2), pages 303-312, June.
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    More about this item


    capital gains tax; forecasting; tax revenue;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • E37 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Forecasting and Simulation: Models and Applications


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