Littlewood, Michael --- "Capital gains taxes—a comparative survey" [2017] ELECD 1063; in Littlewood, Michael; Elliffe, Craig (eds), "Capital Gains Taxation" (Edward Elgar Publishing, 2017) 1

Book Title: Capital Gains Taxation

Editor(s): Littlewood, Michael; Elliffe, Craig

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781784716011

Section: Chapter 1

Section Title: Capital gains taxes—a comparative survey

Author(s): Littlewood, Michael

Number of pages: 29

Abstract/Description:

This chapter surveys the key issues in the design of capital gains taxes (whether the tax should be a separate tax or part of the income tax; whether it should be based on realisation or accrual; the territorial scope of the tax; the tax consequences of death and emigration; exemptions and preferences; and so on) by reference to the tax systems examined more closely in the other chapters of this book, namely those of Australia, Canada, China, India, the Netherlands, New Zealand, South Africa, the UK and the US. Keywords: taxation; capital gains tax; comparative; tax reform