Capital Gains Taxation | PFL

Understanding Capital Gains Responses to Taxes using Transaction-Level Data

We study how individuals retime capital gains using administrative transaction-level data on all taxable sales of broker-traded financial assets between 2015 and 2019.

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Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada

We use tax return data to estimate the effect of capital gains taxation on short-run and long-run capital gains realizations in Canada.

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