Taxation and capital gains

Stock, William John

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Taxation and capital gains

Date

1976

Authors

Stock, William John

Abstract

How should capital gains be treated by a system of taxation? The answer to this question lies in the purposes the system is intended to serve and the principles on which the tax structure is founded. Part A of the thesis is devoted to identifying and interpreting these purposes and principles with reference to the question of an appropriate taxation treatment of capital gains.