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Capital Gains Taxation

A Comparative Analysis of Key Issues Edited by Michael Littlewood and Craig Elliffe, Faculty of Law, University of Auckland, New Zealand
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.
Extent: 448 pp
Hardback Price: $180.00 Web: $162.00
Publication Date: 2017
ISBN: 978 1 78471 601 1
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  • Economics and Finance
  • Public Finance
  • Law - Academic
  • Comparative Law
  • Tax Law and Fiscal Policy
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: R. Avi-Yonah, P. Baker, M. Bowler-Smith, D.G. 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. Zelik















Contents:

Preface
Michael Littlewood and Craig Elliffe

1. Capital gains taxes — a comparative survey
Michael Littlewood

2. The impact of economic theory on capital gains tax reform proposals
David White

3. International aspects of capital gains taxation
Craig Elliffe

4. Australia
Ann O’Connell

5. Canada
David G. Duff

6. China
Yan Xu

7. India
D.P. Sengupta

8. The Netherlands
Eric C.C.M. Kemmeren

9. New Zealand
Shelley Griffiths

10. South Africa
Jennifer Roeleveld

11. The United Kingdom
Philip Baker QC and Mark Bowler-Smith

12. The United States
Reuven S. Avi-Yonah and Dmitry Zelik

Index