Capital gains taxation : a comparative analysis of key issues /

Bibliographic Details
Corporate Author:	EBSCOhost
Other Authors:	Littlewood, Michael, 1960- (Editor), Elliffe, Craig, 1961- (Editor)
Format:	eBook
Language:	English
Published:	Cheltenham, UK ; Northampton, MA : Edward Elgar Publishing, [2017]
Subjects:	Capital gains tax. Capital gains tax > Law and legislation. Electronic books.
Online Access:	Connect to the full text of this electronic book

Table of Contents:

Preface / Michael Littlewood and Craig Elliffe
1. Capital gains taxes- a comparative survey / Michael Littlewood
2. The impact of economic theory on capital gains tax reform proposals / David White
3. International aspects of capital gains taxation / Craig Elliffe
4. Australia / Ann O'Connell
5. Canada / David G. Duff
6. China / Yan Xu
7. India / D.P. Sengupta
8. The Netherlands / Eric C.C.M. Kemmeren
9. New Zealand / Shelley Griffiths
10. South Africa / Jennifer Roeleveld
11. The United Kingdom / Philip Baker QC and Mark Bowler-Smith
12. The United States / Reuven S. Avi-Yonah and Dmitry Zelik
Index.