Description
Summary: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.
Item Description:Revised edition of: The taxation of net wealth, capital transfers, and capital gains of individuals : report of the OECD Committee on Fiscal Affairs. 1979.
"Prepared by Professor C.T. Sandford"--Page 3.
Physical Description:279 pages ; 23 cm
Production Credits:Prepared by C. T. Sandford.
Bibliography:Includes bibliographical references (pages 278-279).
ISBN:926413073X
9789264130739