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The Resource Capital gains taxation : a comparative analysis of key issues

Capital gains taxation : a comparative analysis of key issues

Label
Capital gains taxation : a comparative analysis of key issues
Title
Capital gains taxation : a comparative analysis of key issues
Contributor
Subject
Language
eng
Summary
This book explains how a number of countries tax capital gains and the successes and pitfalls of these methods. It examines key issues in the theory and practice of capital gains taxation in a general context and it provides a detailed analysis of the tax systems of Australia, Canada, China, India, the Netherlands, New Zealand, South Africa, the UK and the USA. It questions whether capital gains should be taxed in the same way as ordinary income, considers the rate at which they ought to be taxed, if indeed they should be at all, and compares the taxaton on realisation of capital gains versus on an accruals basis
Geographic coverage
  • International
  • North America
  • European Union
  • Europe
  • Asia
  • Africa
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Littlewood, M
  • Elliffe, C
http://library.link/vocab/subjectName
  • capital gains tax
  • tax treaty
  • tax avoidance
  • tax policy
  • tax rate
  • rollover relief
  • accrual basis
Label
Capital gains taxation : a comparative analysis of key issues
Instantiates
Publication
Contents
  • Capital gains taxes - a comparative survey
  • Littlewood, M.
  • ; p. 1-29
  • The impact of economic theory on capital gains tax reform proposals
  • White, D.
  • ; p. 30-80
  • International aspects of capital gains taxation
  • Elliffe, C.
  • ; p. 81-112
  • Australia
  • O'Connell, A.
  • ; p. 113-140
  • Canada
  • Duff, D.G.
  • ; p. 141-167
  • China
  • Xu, Y.
  • ; p. 168-195
  • India
  • Sengupta, D.P.
  • ; p. 196-235
  • The Netherlands
  • Kemmeren, E.C.C.M.
  • ; p. 236-277
  • New Zealand
  • Griffiths, S.
  • ; p. 278-309
  • South Africa
  • Roeleveld, J.
  • ; p. 310-334
  • The United Kingdom
  • Baker, P.
  • Bowler-Smith, M.
  • ; p. 335-362
  • The United States
  • Avi-Yonah, R.S.
  • Zelik, D.
  • ; p. 363-401
Extent
xxxv, 411 p.
Isbn
9781784716011
Label
Capital gains taxation : a comparative analysis of key issues
Publication
Contents
  • Capital gains taxes - a comparative survey
  • Littlewood, M.
  • ; p. 1-29
  • The impact of economic theory on capital gains tax reform proposals
  • White, D.
  • ; p. 30-80
  • International aspects of capital gains taxation
  • Elliffe, C.
  • ; p. 81-112
  • Australia
  • O'Connell, A.
  • ; p. 113-140
  • Canada
  • Duff, D.G.
  • ; p. 141-167
  • China
  • Xu, Y.
  • ; p. 168-195
  • India
  • Sengupta, D.P.
  • ; p. 196-235
  • The Netherlands
  • Kemmeren, E.C.C.M.
  • ; p. 236-277
  • New Zealand
  • Griffiths, S.
  • ; p. 278-309
  • South Africa
  • Roeleveld, J.
  • ; p. 310-334
  • The United Kingdom
  • Baker, P.
  • Bowler-Smith, M.
  • ; p. 335-362
  • The United States
  • Avi-Yonah, R.S.
  • Zelik, D.
  • ; p. 363-401
Extent
xxxv, 411 p.
Isbn
9781784716011

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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