Capital gains taxes—a comparative survey

Michael Littlewood

Chapter 1 in Capital Gains Taxation, 2017, pp 1-29 from Edward Elgar Publishing

Abstract: This chapter surveys the key issues in the design of capital gains taxes (whether the tax should be a separate tax or part of the income tax; whether it should be based on realisation or accrual; the territorial scope of the tax; the tax consequences of death and emigration; exemptions and preferences; and so on) by reference to the tax systems examined more closely in the other chapters of this book, namely those of Australia, Canada, China, India, the Netherlands, New Zealand, South Africa, the UK and the US. Keywords: taxation; capital gains tax; comparative; tax reform

Keywords: Economics and Finance; Law - Academic (search for similar items in EconPapers)
Date: 2017
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