User:Nick Gardner /Sandbox

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http://books.google.com/books?id=aWVIeNh-QMAC&dq=Taxation+of+Capital+Gains+of+Individuals:+Policy+Considerations+and+Approaches&printsec=frontcover&source=bl&ots=lSvBnCNjZ2&sig=IC57PMayQcpusb2VDjfMunG44lM&hl=en&ei=crAmS5eEJIG8jAeIwozhBw&sa=X&oi=book_result&ct=result&resnum=2&ved=0CAwQ6AEwAQ#v=onepage&q=&f=false W. Steven Clark, Taxation of Capital Gains of Individuals: Policy Considerations and Approaches OECD Tax Policy Studies No. 14 2006

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