No. 14 : Taxation of Capital Gains of Individuals.

This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. Perspectives on these are reported for 20 OECD countries. Descriptive information on aspects of capital tax rules for gains on domestic assets of resident investors are presented in summary tables covering all OECD countries. Insights of policy makers are provided for policy considerations highlighted as central to decision-making over the tax treatment of capital gains of individuals, including tax revenue concerns and possible 'lock-in' Read more... This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. Perspectives on these are reported for 20 OECD countries. Descriptive information on aspects of capital tax rules for gains on domestic assets of resident investors are presented in summary tables covering all OECD countries. Insights of policy makers are provided for policy considerations highlighted as central to decision-making over the tax treatment of capital gains of individuals, including tax revenue concerns and possible 'lock-in' effects. A