The Resource A global framework for capital gains taxes

A global framework for capital gains taxes

Label
A global framework for capital gains taxes
Title
A global framework for capital gains taxes
Creator
Subject
Language
eng
Summary
In a number of countries, such as New Zealand, the Netherlands and the United States, there are public debates whether capital gains should be included in the income tax base and, if so, how this should be done. In this context, the author discusses whether, as a matter of principle, taxation of capital gains should be part of a comprehensive tax system that taxes a comprehensive concept of real net income and, if so, what are the key issues in the design of capital gains tax regimes. Attention is paid not only to general aspects, but also to some international aspects of capital gains taxes. This article presents a global framework for capital gains taxes based on the developed benchmark. In the author's view, this framework should be taken into account globally when designing a capital gains tax regime. It will contribute to creating a level playing field and to enhancing horizontal and vertical equality and equity
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 4 ; p. 268-277
http://library.link/vocab/creatorName
Kemmeren, E.C.C.M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • capital gains tax
  • canons of taxation
Label
A global framework for capital gains taxes
Instantiates
Publication
Label
A global framework for capital gains taxes
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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