Is there a case for a comprehensive Capital Gains Tax in New Zealand?

Date
2011
Authors
Hunt, Daniel
Supervisor
Ohms, Chris
Longdin, Louise
Item type
Thesis
Degree name
Master of Business
Journal Title
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Publisher
Auckland University of Technology
Abstract

This dissertation investigates and explores whether or not a comprehensive capital gains tax (CGT) should be introduced into New Zealand, looking in depth at whether a CGT should be introduced on an accrual or realisation basis. It will consider and critically analyse the extent to which New Zealand currently taxes capital gains and compare this with other OECD countries that have a CGT regime in place (namely Canada and Australia). This dissertation will seek to define the concept of income from a legal, economic and accounting perspective. It will also consider proposals put forward by the Tax Working Group (TWG).

Description
Keywords
Capital Gains Tax , Taxation , CGT , Tax Working Group , New Zealand , Tax legislation
Source
DOI
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