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No. 14: Taxation of Capital Gains of Individuals

Policy Considerations and Approaches

No. 14: Taxation of Capital Gains of Individuals by OECD Publishing
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US$ 56.00

This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.  Perspectives on these are reported for 20 OECD countries.  Descriptive information on aspects of capital tax rules for gains on domestic assets of resident investors are presented in summary tables covering all OECD countries.

Insights of policy makers are provided for policy considerations highlighted as central to decision-making over the tax treatment of capital gains of individuals, including tax revenue concerns and possible 'lock-in' effects. 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.  A number of design considerations are addressed, with information provided on certain main provisions of capital gains tax systems.

Organisation for Economic Co-operation and Development; November 2006
171 pages; ISBN 9789264029507
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Title: No. 14: Taxation of Capital Gains of Individuals
Author: OECD Publishing
 
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9264029508
9789264029491
9789264029507