No. 14: Taxation of Capital Gains of Individuals

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	OECD Tax Policy Studies No. 14: Taxation of Capital Gains of Individuals Policy Considerations and Approaches
	OECD. Published by : OECD Publishing

	Version: Print (Paperback) + Free PDF
	Price: €40 \| $54 \| £28 \| ¥5500 \|
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Availability: Available Publication date: 06 Dec 2006 Language: English Pages: 168 ISBN: 9789264029491 OECD Code: 232006121P1

Other Versions & Languages | Table of contents

This book 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.

Other languages: French (Available)

Other Versions: E-book - PDF Format

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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