Screen LibraryCapital gains taxation : a comparative analysis of key issues /
Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capit...
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| Group Author: | ; |
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| Published: |
Edward Elgar Publishing,
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| Publisher Address: | Cheltenham, UK : |
| Publication Dates: | [2017] |
| Literature type: | Book |
| Language: | English |
| Subjects: | |
| Summary: |
Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods. Examining key issues in the theory and practice of capital gains taxation in a general context, this book also provides a detailed analysi |
| Carrier Form: | xxxv, 411 pages ; 24 cm |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: |
9781784716011 1784716014 |
| Index Number: | K4526 |
| CLC: | D912.2 |
| Call Number: | D912.2/C244 |
| Contents: | Capital gains taxes -- a comparative survey / Michael Littlewood -- The impact of economic theory on capital gains tax reform proposals / David White -- International aspects of capital gains taxation / Craig Elliffe -- Australia / Ann O'Connell -- Canada / David G. Duff -- China / Yan Xu -- India / D.P. Sengupta -- The Netherlands / Eric C.C.M. Kemmeren -- New Zealand / Shelley Griffiths -- South Africa / Jennifer Roeleveld -- The United Kingdom / Philip Baker QC and Mark Bowler-Smith -- The United States / Reuven S. Avi-Yonah and Dmitry Zelik. |