Capital gains tax research : an initial synthesis of the literature

Abstract

No structured overview of the extent of capital gains tax research and its dimensions in academic journals exists. This article explores the rich diversity of capital gains tax literature in certain electronic databases in respect of recent academic articles published in different ranking categories of journals. The results are synthesised using a systematic review methodology. Selected a priori determinants are used as an analytical foundation to synthesise specific themes emanating from the articles. This research provides valuable information for researchers and other policy-makers in the broader tax environment wishing to explore the capital gains tax phenomenon as a research topic.