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No 14 Taxation Of Capital Gains Of Individuals Oecd

  • SKU: BELL-6783158
No 14 Taxation Of Capital Gains Of Individuals Oecd
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No 14 Taxation Of Capital Gains Of Individuals Oecd instant download after payment.

Publisher: Organisation for Economic Co-operation and Development
File Extension: PDF
File size: 1.22 MB
Pages: 171
Author: OECD
ISBN: 9789264029507, 9264029508
Language: English
Year: 2006

Product desciption

No 14 Taxation Of Capital Gains Of Individuals Oecd by Oecd 9789264029507, 9264029508 instant download after payment.

This report 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. Insights of policy makers are provided for policy considerations highlighted as central to decision-making over the tax treatment of capital gains of individuals, including tax revenue concerns and possible 'lock-in' 

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