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Michael Littlewood Capital Gains Taxation (Hardback) (UK IMPORT)

Description: Further DetailsTitle: Capital Gains TaxationCondition: NewSubtitle: A Comparative Analysis of Key IssuesISBN-10: 1784716014EAN: 9781784716011ISBN: 9781784716011Publisher: Edward Elgar Publishing LtdFormat: HardbackRelease Date: 08/25/2017Description: Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods. Examining key issues in the theory and practice of capital gains taxation in a general context, this book also provides a detailed analysis of the tax systems of Australia, Canada, China, India, the Netherlands, New Zealand, South Africa, the UK and the US. It questions whether capital gains should be taxed in the same way as ordinary income, considers the rate at which they ought to be taxed, if indeed they should be at all, and compares the taxation on realisation of capital gains versus on an accruals basis. Eloquent and astute, Capital Gains Taxation will be a crucial point of reference for students and scholars of tax law and policy. Its pragmatic approach will also benefit tax practitioners, policy-makers and tax authorities. Contributors include: R. Avi-Yonah, P. Baker, M. Bowler-Smith, D. Duff, C. Elliffe, S. Griffiths, E.C.C.M. Kemmeren, M. Littlewood, A. O'Connell, J. Roeleveld, D.P. Sengupta, D. White, Y. Xu, D. ZelikLanguage: EnglishCountry/Region of Manufacture: GBItem Height: 234mmItem Length: 156mmContributor: Michael Littlewood (Edited by), Craig Elliffe (Edited by)Author: Michael LittlewoodGenre: Law & PoliticsRelease Year: 2017 Missing Information?Please contact us if any details are missing and where possible we will add the information to our listing.

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Michael Littlewood Capital Gains Taxation (Hardback) (UK IMPORT)

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Book Title: Capital Gains Taxation

Title: Capital Gains Taxation

Subtitle: A Comparative Analysis of Key Issues

ISBN-10: 1784716014

EAN: 9781784716011

ISBN: 9781784716011

Release Date: 08/25/2017

Release Year: 2017

Country/Region of Manufacture: GB

Contributor: Craig Elliffe (Edited by)

Genre: Law & Politics

Number of Pages: 448 Pages

Language: English

Publication Name: Capital Gains Taxation : a Comparative Analysis of Key Issues

Publisher: Elgar Publishing, Incorporated, Edward

Subject: Taxation, Taxation / General, Comparative

Publication Year: 2017

Item Height: 1.2 in

Type: Textbook

Item Weight: 30 Oz

Author: Craig Elliffe

Item Length: 9.7 in

Subject Area: Law, Business & Economics

Item Width: 6.9 in

Format: Hardcover

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