14 eBook: Pierre Gavinies: Amazon.com.au: Kindle Store. Taxation of Capital Gains of Individuals: Policy Considerations and Approaches. More information / Table of contents / How to obtain this publication. OECD Tax Policy Studies No. Taxation of Capital Gains of Individuals: Policy Considerations and Approaches. This book investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. Also reviewed are policy- makers’ assessments of possible influences of capital gains taxation on risk- taking by individuals, and on financing and profit distribution policies of firms. Central Tax Policy Consideratons in the Treatment of Capital Gains- Securing Tax Revenues- Efficiency Considerations including . Additional Policy Considerations in the Treatment of Capital Gains- Possible Capital Gains Tax (CGT) Effects on Risk Taking- Possible Capital Gains Tax Effects on the Cost of Capital and Corporate Financial Policy. Chapter 3. Capital Gains Tax Design Issues- Realisation vs. Accrual Taxation- Applicable Tax Rate (PIT vs. Separate CGT)- Ring- Fenced Treatment of Loses- Rollover Provisions- Treatment of Personal Residence- Treatment of the Inflation Component of Nominal Capital Gains- Treatment of Non- Residents- Transitional Considerations. References. Annex A. Measures of Risk Aversion. Annex C. Review of Possible CGT Effects on Portfolio Allocation (Risk Effects)Annex D.
Digital Sheet Music for Study No. 14 by Federigo Fiorillo, scored for Violin Studies, id:191644.Review of Possible CGT Effects on Corporate Financial Policy. How to obtain this publication. Readers can access the full version of Taxation of Capital Gains of Individuals: Policy Considerations and Approaches by choosing from the following options.
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