Further Thoughts on the Capital Gains Tax

The paper illustrates why Canada’s Budget 2024 tax rules do not treat the earners of capital gains uniformly or fairly, because of inflation. The effective tax rates on real capital gains vary substantially among taxpayers depending upon the holding period and the rate of return. Furthermore, capita...

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Bibliographic Details
Main Author: Melville McMillan
Format: Article
Language:English
Published: University of Calgary 2024-09-01
Series:The School of Public Policy Publications
Online Access:https://www.policyschool.ca/wp-content/uploads/2024/09/TEG-93-ThotsCapGainsTax.McMillan-Final.pdf
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