Taxation of capital gains of individuals policy considerations and approaches
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...
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
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Paris :
Organisation for Economic Co-operation and Development
c2006.
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| Colección: | OECD tax policy studies ;
no. 14. |
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| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705136206719 |
| Sumario: | 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. |
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| Notas: | 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. |
| Descripción Física: | 1 online resource (168 pages) |
| Bibliografía: | Includes bibliographical references. |
| ISBN: | 9789264029507 9786611747220 |
