Capital Gains Taxation A Comparative Analysis of Key Issues
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Capital Gains Taxation A Comparative Analysis of Key Issues
littlewood, M; Elliffe, C
Identifier:
http://hdl.handle.net/2292/39361
Issue Date:
2017
Rights:
Copyright: The author
Rights (URI):
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm
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.
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DOI:
10.4337/9781784716028
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