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This report releases the findings of a project undertaken with Delegates of Working Party No. 2 of the OECD Committee on Fiscal Affairs, investigating policy considerations in the tax treatment of capital gains of individuals and alternative design features of capital gains tax provisions, with a focus on the ‘pure domestic’ case (capital gains/losses of resident taxpayers on domestic assets). The exercise involved a review of capital gains tax issues highlighted in the public finance literature, discussion of Member country perspectives on these and other issues reported in questionnaire responses received from 20 OECD countries participating in the project,. | OECD Tax Policy Studies POLICY CONSIDERATIONS AND APPROACHES PUBLISHING No. 14 Taxation of Capital Gains of Individuals OECD Tax Policy Studies Taxation of Capital Gains of Individuals POLICY CONSIDERATIONS AND APPROACHES No. 14 OECD ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT The OECD is a unique forum where the governments of 30 democracies work together to address the economic social and environmental challenges of globalisation. The OECD is also at the forefront of efforts to understand and to help governments respond to new developments and concerns such as corporate governance the information economy and the challenges of an ageing population. The Organisation provides a setting where governments can compare policy experiences seek answers to common problems identify good practice and work to co-ordinate domestic and international policies. The OECD member countries are Australia Austria Belgium Canada the Czech Republic Denmark Finland France Germany Greece Hungary Iceland Ireland Italy Japan Korea Luxembourg Mexico the Netherlands New Zealand Norway Poland Portugal the Slovak Republic Spain Sweden Switzerland Turkey the United Kingdom and the United States. The Commission of the European Communities takes part in the work of the OECD. OECD Publishing disseminates widely the results of the Organisation s statistics gathering and research on economic social and environmental issues as well as the conventions guidelines and standards agreed by its members. This work is published on the responsibility of the Secretary-General of the OECD. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Organisation or of the governments of its member countries. Also available in French under the title L imposition des gains en capital des personnes physiques ENJEUX ET MÉTHODES N 14 OECD 2006 No reproduction copy transmission or translation of this .
