International Evidence on the Effects of Having No Capital Gains Taxes

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Table of contents

• About the authors
• Preface
• Acknowledgments

Part 1 Capital gains taxes in Canada

• The case for the elimination of capital gains taxes in Canada
  Herbert G. Grubel

Part 2 Capital gains tax regimes abroad-countries without capital gains taxes

• Tax avoidance due to the zero capital gains tax: Some indirect evidence from Hong Kong
  Berry F.C. Hsu and Chi-Wa Yuen

• Capital gains taxation: evidence from Switzerland
  Peter Kugler and Carlos Lenz

• Capital gains tax: The New Zealand case
  Robin Oliver

• Capital gains taxation in Mexico and the integration of corporation and personal taxes
  Francisco Gil Diaz

Part 3 Capital gains tax regimes abroad-countries with inflation indexing

• Capital gains taxation in Britain: The merit of indexing and tapering
  Barry Bracewell-Milnes

• Indexation and Australian capital gains taxation
  John Freebairn

• Capital gains taxation in Ireland
  Moore McDowell

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