Capital gains taxation : a comparative analysis of key issues /
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, Capit...
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| Další autoři: | , |
|---|---|
| Typ dokumentu: | Kniha |
| Jazyk: | Angličtina |
| Vydáno: |
Cheltenham :
Edward Elgar Publishing,
2017
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| Témata: | |
| On-line přístup: | Elektronická verze přístupná pouze pro studenty a pracovníky MU |
| Příbuzné jednotky: | Tištěná verze::
Capital gains taxation : a comparative analysis of key issues |
Obsah:
- Preface / Michael Littlewood and Craig Elliffe
- 1. Capital gains taxes- a comparative survey / Michael Littlewood
- 2. The impact of economic theory on capital gains tax reform proposals / David White
- 3. International aspects of capital gains taxation / Craig Elliffe
- 4. Australia / Ann O'Connell
- 5. Canada / David G. Duff
- 6. China / Yan Xu
- 7. India / D.P. Sengupta
- 8. The Netherlands / Eric C.C.M. Kemmeren
- 9. New Zealand / Shelley Griffiths
- 10. South Africa / Jennifer Roeleveld
- 11. The United Kingdom / Philip Baker QC and Mark Bowler-Smith
- 12. The United States / Reuven S. Avi-Yonah and Dmitry Zelik
- Index.