Oecd Tax Policy Studies Taxation Of Capital Gains Of Individuals Policy Considerations And Approaches

This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

This report investigates how tax structures can best be designed to support GDP per capita growth.

Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.

This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.

This study provides an analysis of important current tax policy issues in a number of areas: corporate and personal income tax and social security contributions; consumption tax; property and wealth taxes; taxing power and tax administration.

This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues, the ‘tax mix’ and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmental taxes.