The Resource Treatment of capital gains and losses

Treatment of capital gains and losses

Label
Treatment of capital gains and losses
Title
Treatment of capital gains and losses
Creator
Subject
Language
eng
Summary
This paper deals with the notion of income from capital: the taxable base. It discusses approaches to taxation of capital gains and losses, the rationale for special treatment of capital gains, and losses
Citation source
Bound in: The notion of income from capital. - Amsterdam : IBFD, 2005 ; p. 191-215
http://library.link/vocab/creatorName
Freedman, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • investment income
  • capital gains
  • losses
Label
Treatment of capital gains and losses
Publication

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