Retirement Income and the Lifetime Capital Gains Exemption: The Case of Qualified Farm Property and Small Business Corporation Shares

Vijay M. Jog and Huntley Schaller

Canadian Public Policy, 1995, vol. 21, issue s1, 136-158

Abstract: This paper examines the farm and small business LCGE. Our results of the farm LCGE provide only a partial support to the notion that it meets the special retirement needs of farmers. A large majority of the beneficiaries have income sources other than farming; however, many of them are near retirement age, earn relatively lower incomes and have relatively lower contribution rates. The small business LCGE results are quite different. A majority of the beneficiaries are younger and richer. Accordingly, the benefits of this measure seems to have gone to those who do not seem to require additional assistance for their retirement needs.

Date: 1995
References: Add references at CitEc
Citations: View citations in EconPapers (1)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cpp:issued:v:21:y:1995:i:s1:p:136-158

Ordering information: This journal article can be ordered from
https://www.utpjournals.com/loi/cpp/

Access Statistics for this article

Canadian Public Policy is currently edited by Prof. Mike Veall

More articles in Canadian Public Policy from University of Toronto Press University of Toronto Press Journals Division 5201 Dufferin Street Toronto, Ontario, Canada M3H 5T8.
Bibliographic data for series maintained by Iver Chong ( this e-mail address is bad, please contact ).