Taxation of Capital Gains of Individuals [electronic resource]: Policy Considerations and Approaches...
Taxation of Capital Gains of Individuals [electronic resource]: Policy Considerations and Approaches...
Taxation of Capital Gains of Individuals [electronic resource]: Policy Considerations and Approaches / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2006.
Alternative title
Date
2006.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (168 pages)
Content type
text
Media type
computer
Carrier type
online resource
Publication information
Publisher
Paris : OECD Publishing, 2006.
Date Published
2006.
Subjects
More information
Scope and Contents
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...
Alternative Titles
Full title
Taxation of Capital Gains of Individuals [electronic resource]: Policy Considerations and Approaches / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Author / Artists
Notes
General note
OECD Tax Policy Studies, 19900538 ; no.14
Also published in French under the title: L'imposition des gains en capital des personnes physiques : enjeux et méthodes.
"This report has been prepared by W. Steven Clark"--Foreword.
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK3lb3LwE3
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3lb3LwE3
Other Identifiers
ISBN
92-64-02950-8
9789264029507 (PDF
DDC
300
MMS ID
991023944859402626
