Title: Taxation of Capital Gains of Individuals
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.
Subjects: Capital gains tax, Capital levy, Taxation of personal property