Capital Gains Taxation

Edited by Michael Littlewood and Craig Elliffe

in Books from Edward Elgar Publishing

Abstract: Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.

Keywords: Economics and Finance; Law - Academic (search for similar items in EconPapers)
Date: 2017
ISBN: 9781784716011
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Chapters in this book:

Ch 1 Capital gains taxes—a comparative survey , pp 1-29

Michael Littlewood

Ch 2 The impact of economic theory on capital gains tax reform proposals , pp 30-80

David White

Ch 3 International aspects of capital gains taxation , pp 81-112

Craig Elliffe

Ch 4 Australia , pp 113-140

Ann O’Connell

Ch 5 Canada , pp 141-167

David G. Duff

Ch 6 China , pp 168-195

Yan Xu

Ch 7 India , pp 196-235

Sengupta Dp

Ch 8 The Netherlands , pp 236-277

Eric CCM Kemmeren

Ch 9 New Zealand , pp 278-309

Shelley Griffiths

Ch 10 South Africa , pp 310-334

Jennifer Roeleveld

Ch 11 The United Kingdom , pp 335-362

Philip Baker Qc and Mark Bowler-Smith

Ch 12 The United States , pp 363-402

Reuven S. Avi-Yonah and Dmitry Zelik

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