Taxation of capital gains of individuals : policy considerations and approaches
- Paris : Organisation for Economic Co-operation and Development, 2006
- 167 p. ill ; 27 cm.
- OECD tax policy studies ; no.14 .
- OECD tax policy studies ; no.14 .
Also published in French under the title: L'imposition des gains en capital des personnes physiques : enjeux et méthodes 'This report has been prepared by W. Steven Clark'--Foreword
Includes bibliographical references
9264029494 RM 181.61
Capital gains tax Capital levy Taxation of personal property