Capital Gains Taxation
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Capital Gains Taxation

A Comparative Analysis of Key Issues

Edited by Michael Littlewood and Craig Elliffe

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, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.
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Chapter 2: The impact of economic theory on capital gains tax reform proposals

David White

Abstract

This chapter addresses the influence of economic theory (specifically the comprehensive income tax concept and optimal tax theory) on proposals to reform personal capital gains taxation in six countries, namely South Africa, Italy, the Netherlands, New Zealand, Australia and the United Kingdom. Keywords: capital gains tax; economic theory; comprehensive income concept; optimal tax theory

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