Permanent and Transitory Responses to Capital Gains Taxes: Evidence from a Lifetime Exemption in Canada
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Using panel data on a 20% random sample of Canadian taxpayers, we study behavioral responses to the cancellation of a lifetime capital gains exemption that resulted in increased capital gains taxation for some individuals. The unique setting allows us to distinguish between short-term avoidance
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美国国家经济研究局创建时间：
2021-03-01
