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Capital Gains Tax Reform in Canada
Charles Lammam
其他書名
Lessons from Abroad
出版Fraser Institute, 2014
ISBN08897532539780889753259
URLhttp://books.google.com.hk/books?id=LOuHrgEACAAJ&hl=&source=gbs_api
註釋The essays in this volume support the case for the reform and even elimination of the capital gains tax as priorities in the government's tax relief program. [...] This is especially peculiar given the success of the two capital gains tax reductions in the early 2000s by the then governing Liberal Party, and since the current government committed to the concept of a capital gains rollover during the 2006 federal election campaign and has yet to follow through on it.1 The federal capital gains tax inclusion rate has gone unchanged in nearly 15 years.2 Canada' [...] Indicative of the recognition of the importance and benefits of a zero capital gains tax rate is the fact that governments in all of these countries have consistently resisted political calls to raise capital gains taxes due to the empirical evidence that these taxes have a negative effect on capital formation and discourage entrepreneurship. [...] Christoph Schaltegger and Marc Winistoerfer also discuss the issue of capital mobility and the extent to which the introduction of a comprehensive capital gains tax in Switzerland could encourage capital flight and hurt the country's economy. [...] In sum, concerns about the income distribution of capital gains ignores the fact that a significant number of Canadians across income scales realize capital gains even if these are not reflected in the tax data, and that the concen- tration of taxable capital gains is partly skewed by the inclusion of one-time assets sales in annual income.