Download or read book Taxation of Net Wealth Capital Transfers and Capital Gains of Individuals written by Cedric Sandford and published by Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre. This book was released on 1988 with total page 282 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report describes the ways in which OECD member countries tax inheritances, gifts, net wealth and capital gains and examines the main policy issues in these areas.

Download or read book The Taxation of Net Wealth Capital Transfers and Capital Gains of Individuals written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by . This book was released on 1988 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book OECD Tax Policy Studies The Role and Design of Net Wealth Taxes in the OECD written by OECD and published by OECD Publishing. This book was released on 2018-04-12 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the role and design of net wealth taxes in OECD countries.

Download or read book The Taxation of Net Wealth Capital Transfers and Capital Gains of Individuals written by and published by . This book was released on 1979 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Taxation of Net Wealth Capital Transfers and Capital Gains of Individuals written by and published by . This book was released on 1979 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Net Wealth Capital Transfers and Capital Gains of Individuals written by and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Taxation of Net Wealth Capital Transfers and Capital Gains of Individuals written by Organización de Cooperación y Desarrollo Económico and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation of Net Wealth Capital Transfers and Capital Gains of Individuals written by and published by . This book was released on 1988 with total page 279 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Taxation of Net Wealth Capital Transfers and Capital Gains of Individuals written by Cedric Thomas Sandford and published by . This book was released on 1979 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The taxation of net wealth capital transfers and capital gains of individuals report of OECD Commitee on fiscal affairs written by and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Role and Design of Net Wealth Taxes in the OECD written by Collectif and published by OECD. This book was released on 2018-04-16 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.

Download or read book The Taxation of Personal Wealth written by Alan A. Tait and published by Urbana : University of Illinois Press. This book was released on 1967 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Equity and the Taxation of Wealth Transfers written by Eugene Steuerle and published by . This book was released on 1980 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Rethinking Estate and Gift Taxation written by William G. Gale and published by Rowman & Littlefield. This book was released on 2011-07-01 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.

Download or read book Reforming Capital Taxation in Italy written by Luc Eyraud and published by International Monetary Fund. This book was released on 2014-01-16 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.

Download or read book Taxation of Capital Gains Under the OECD Model Convention written by Stefano Simontacchi and published by Kluwer Law International B.V.. This book was released on 2007-01-01 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increasing globalization and the related cross-border flows of capital resources has only increased interest in the taxation of transnational capital gains among practitioners and scholars. This is particularly true as it relates to investments in immovable property. As a consequence, Article 13 of the OECD Model Convention - covering capital gains - has emerged as one of the document's key provisions. Based on in-depth historical research, this book pays particular attention to the definition of capital gains falling within the scope of Article 13. It also thoroughly analyses the treaty regime applicable to gains derived from the alienation of both immovable property and shares of immovable property companies.

Download or read book An Annual Wealth Tax written by Cedric Thomas Sandford and published by Heinemann Educational Publishers. This book was released on 1975 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: The study of Institute for Fiscal Studies with the object to give an independant evaluation of the case for a wealth tax in the United Kingdom. It provides a full analysis of the various arguments for and against an annual wealth tax, or more accurately different forms of annual wealth taxes and of the likely economic and social consequences. Part I provides a theoretical perspectives, part II reviews taxes in practice, concentrating on Europe (Denmark, Norway, Sweden, Germany and the Netherlands). Part III examines wealth tax proposals for the United Kingdom and part IV considers some of the main problems which a wealth tax generates.