Taxation of capital gains of individuals : policy considerations and approaches - Clark, W. Steven; Organisation for Economic Co-operation and Development (Paris : Organisation for Economic Co-operation and Development, 2006)
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
Keywords: Capital gains tax; Capital levy; Taxation of personal property