Capital gains tax: historical trends and forecasting frameworks

John Clark
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John Clark: Treasury, Government of Australia

Economic Roundup, 2014, issue 2, 35-51

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.

Keywords: capital gains tax; forecasting; tax revenue (search for similar items in EconPapers)
JEL-codes: E37 H2 H3 (search for similar items in EconPapers)
Date: 2014
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