000 01090nam a2200241Ia 4500
003 OSt
005 20210429100752.0
008 210310s1968 eu gr 001 0 eng d
040 _aCO-JMCR
_cCO-JMCR
041 0 _aeng
082 0 4 _a336.24 /
_bD249a
_223
100 1 _aDavid, Martin,
_915367
_eautor
245 1 0 _aAlternative approaches to capital gains taxation /
_cMartin David
260 _aWashington :
_bThe Brookings Institution,
_c1968
300 _bxvi, 280 páginas ;
_c23 cm.
490 0 _aStudies of Government Finance
500 _aIncluye notas a pie de página e índice alfabético.
504 _aBibliografía: páginas [258]-267
505 0 _aThe 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
650 1 4 _aImpuesto sobre las ganancias de capital
_915369
_zEstados Unidos
651 4 _aEstados Unidos
_xInstitución Brookings
_937233
942 _2ddc
_cBK
999 _c7757
_d7757