TY  - BOOK
AU  - Clark,W.Steven
ED  - Organisation for Economic Co-operation and Development
TI  - Taxation of capital gains of individuals: policy considerations and approaches
T2  - OECD tax policy studies
SN  - 9264029494
PY  - 2006///
CY  - Paris
PB  - Organisation for Economic Co-operation and Development
KW  - Capital gains tax
KW  - Capital levy
KW  - Taxation of personal property
N1  - Also published in French under the title: L'imposition des gains en capital des personnes physiques : enjeux et méthodes; 'This report has been prepared by W. Steven Clark'--Foreword; Includes bibliographical references
ER  -