Browsing Open Theses & Dissertations by Author "Hunt, Daniel"

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

      Hunt, Daniel (Auckland University of Technology, 2011)
      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 ...