Taxing capital gains: Country experiences and challenges
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/taxing-capital-gains_9e33bd2b-en.html
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资源简介：
This paper examines OECD countries’ experiences in taxing capital gains, analysing the rationales, challenges, and implications of offering more favourable tax treatment to capital gains compared to other forms of income. Most OECD countries tax capital gains upon realisation, usually at lower rates or with exemptions, and often offer additional...
