The Tax Treatment of Capital Gains and Losses in Other Countries

Lawrence Howard Seltzer and Selma F. Goldsmith, The Nature and Tax Treatment of Capital Gains and Losses (NBER, 1951), chap. 10, https://www.nber.org/books-and-chapters/nature-and-tax-treatment-capital-gains-and-losses/tax-treatment-capital-gains-and-losses-other-countries.