OECD Taxation of Capital Gains of Individuals – Policy Considerations and Approches
	Titel: OECD Taxation of Capital Gains of Individuals – Policy Considerations and Approches Utgivningsår: 2006 Omfång: 167 sid. Förlag: OECD ISBN: 9789264029491 Ämnesord: Skatterätt Pris: 598 SEK exkl. moms   Table of contents: Executive Summary Introduction Chapter 1. Central Tax Policy Consideratons in the Treatment of Capital Gains -Securing Tax Revenues -Efficiency Considerations including "Lock-In" Effects -Contributing to Horizontal and Vertical Equity -Encouraging Savings and Promoting Enterprise -Containing Taxpayer Compliance and Tax Administration Costs Chapter 2. 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. Review of Possible "Lock-In" Effects of CGT Annex B. Measures of Risk Aversion Annex C. Review of Possible CGT Effects on Portfolio Allocation (Risk Effects) Annex D. Review of Possible CGT Effects on Corporate Financial Policy
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