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(Hardback)

By: Leonard E. Burman

ISBN: 9780815712701
Readership/Audience: Tertiary Education
Publication Date: May 1999
Publisher: Bloomsbury Publishing PLC
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An analysis of capital gains tax. It examines the rules governing the taxation of capital gains and the assets that produce them. It reviews the effects of capital gains taxation on saving and investment and considers the arguments for and against indexing capital gains taxes for inflation.