This report releases the findings of a project undertaken with Delegates of Working Party No. 2 of the OECD Committee on Fiscal Affairs, investigating policy considerations in the tax treatment of capital gains of individuals and alternative design features of capital gains tax provisions, with a focus on the ‘pure domestic’ case (capital gains/losses of resident taxpayers on domestic assets). The exercise involved a review of capital gains tax issues highlighted in the public finance literature, discussion of Member country perspectives on these and other issues reported in questionnaire responses received from 20 OECD countries participating in the project,.
