The taxation of net wealth, capital transfers, and capital gains of individuals : report of the OECD Committee on Fiscal Affairs. - Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs (Paris : Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications and Information Center], 1979)
Bibliography: p. 193-195.
Keywords: Capital levy; Taxation of personal property