Taxation of capital gains of individuals: policy considerations and approaches. - Clark, W. Steven; Organization for Economic Co-operation and Development (OECD) (Paris: OECD, 2006)
"This report has been prepared by W. Steven Clark" .... Foreward.
Includes bibliographical references.
Keywords: Capital gains tax; Sermaye kazançları vergisi; Capital levy; Sermaye vergisi; Taxation of personal property; Kişisel mülk vergilendirilmesi