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Capital Gains Taxation

Editor

Listed:
  • Michael Littlewood
  • Craig Elliffe

Abstract

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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Suggested Citation

  • Michael Littlewood & Craig Elliffe (ed.), 2017. "Capital Gains Taxation," Books, Edward Elgar Publishing, number 16414.
    • Handle: RePEc:elg:eebook:16414
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    File URL: https://www.elgaronline.com/view/9781784716011.xml
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    Keywords

    Economics and Finance; Law - Academic;

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