01574cas a2200241 a 4500 AALejournalIMF008593 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451948042 1018-5941 BD-DhAAL BD-DhAAL Andersson, Krister. Taxation of Capital Gains : A Review of the Main Issues / Krister Andersson. Washington, D.C. : International Monetary Fund, 1991. 1 online resource (29 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students This paper reviews the main issues that needs to be addressed in the taxation of capital gains. The main focus of the paper is on the tax treatment of capital gains in the United States. The impact of inflation on asset values and the taxation of gains have led to calls for an inflation-adjusted taxation of capital gains. Others have called for the exclusion of a part of the nominal gains from taxation. This paper argues that if the exclusion method is used, the exclusion rate should increase as the holding period gets longer. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1991/103 Full text available on IMF http://elibrary.imf.org/view/journals/001/1991/103/001.1991.issue-103-en.xml IMF e-Library