Alternative approaches to capital gains taxation /
Martin David
- Washington : The Brookings Institution, 1968
- xvi, 280 páginas ; 23 cm.
- Studies of Government Finance .
Incluye notas a pie de página e índice alfabético.
Bibliografía: páginas [258]-267
The Law and Equity -- Taxable Capacity -- Statiscal Background -- Proposals for Reform -- Limiting Eligibility -- Transfers by Gift or Bequest -- Revison of the Underlying Framework -- Proposals To Reduce the Lock-in Effect -- Conference Discussion and Conclusions
Impuesto sobre las ganancias de capital--Estados Unidos