OECD Tax Policy Studies
- 1990-0538 (online)
- 1990-0546 (print)
Taxation of Capital Gains of Individuals
Policy Considerations and Approaches
- 24 Nov 2006
- 9789264029507 (PDF) ;9789264029491(print)
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.