Taxation of Capital Gains of Individuals
Subtitle: Policy Considerations and Approaches (OECD Tax Policy Studies)
Publisher: Organisation for Economic Co-Operation and De
Published: June 30, 2006
Language: eng
Format: Paperback
Number of pages: 167
ISBN-13: 9789264029491
Subjects: Taxation - General; Business & Economics; Capital gains tax; Capital levy; Taxation of personal property; Business/Economics
Description: 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.