This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their admin

This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to add

This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.