The Resource Capital gains taxation : a comparative analysis of key issues
Capital gains taxation : a comparative analysis of key issues
Resource Information
The item Capital gains taxation : a comparative analysis of key issues represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Capital gains taxation : a comparative analysis of key issues represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- xxxv, 411 p.
- 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
- Isbn
- 9781784716011
- Label
- Capital gains taxation : a comparative analysis of key issues
- Title
- Capital gains taxation : a comparative analysis of key issues
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Capital-gains-taxation--a-comparative-analysis/Z11TFsihIow/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Capital-gains-taxation--a-comparative-analysis/Z11TFsihIow/">Capital gains taxation : a comparative analysis of key issues</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
