Taxation of Capital Gains of Individuals: Policy Considerations and Approaches
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/taxation-of-capital-gains-of-individuals_9789264029507-en.html
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This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.
