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Taxation of capital gains of individuals : policy considerations and approaches.
- Format:
- Book
- Author/Creator:
- Organisation for Economic Co-operation and Development.
- Series:
- OECD tax policy studies ; no. 14.
- OECD tax policy studies ; no. 14
- Language:
- English
- Subjects (All):
- Capital gains tax.
- Capital levy.
- Taxation of personal property.
- Physical Description:
- 1 online resource (168 pages)
- Place of Publication:
- Paris : Organisation for Economic Co-operation and Development, c2006.
- Language Note:
- English
- Summary:
- This book investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. Perspectives on these are reported for 20 OECD countries. Descriptive information on aspects of capital tax rules for gains on domestic assets of resident investors are presented in summary tables covering all OECD countries.
- Notes:
- Also published in French under the title: L'imposition des gains en capital des personnes physiques : enjeux et methodes.
- "This report has been prepared by W. Steven Clark"--Foreword.
- Includes bibliographical references.
- ISBN:
- 9789264029507 (PDF
- 9786611747220
- 92-64-02950-8
- OCLC:
- 476076582
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