Alternative approaches to capital gains taxation

Alternative approaches to capital gains taxation David, Martin creator autor text eu Washington The Brookings Institution 1968 monographic eng xvi, 280 páginas ; 23 cm. 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 general Martin David Incluye notas a pie de página e índice alfabético. Bibliografía: páginas [258]-267 Impuesto sobre las ganancias de capital Estados Unidos Estados Unidos Institución Brookings 336.24 / D249a Studies of Government Finance CO-JMCR 210310 20210429100752.0