The OECD has released a working paper on Taxing capital gains: Country experiences and challenges. The working paper examines the experiences of OECD countries in taxing capital gains, analyzing the rationales, challenges, and implications of offering more favorable tax treatment to capital gains compared to other forms of income.
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Introduction
The taxation of capital gains is an area of growing interest in OECD countries. The favourable tax treatment of capital gains is a long-stan…