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Capital gains tax: historical trends and forecasting frameworks

Author

Listed:
  • John Clark

    (Treasury, Government of Australia)

Abstract

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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    File URL: http://www.treasury.gov.au/~/media/Treasury/Publications%20and%20Media/Publications/2014/Economic%20Roundup%20Issue%202%202014/Documents/PDF/03Clark.ashx
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    More about this item

    Keywords

    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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