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

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Dissertation(934.68 KB)

Date

2011

Authors

Supervisor

Ohms, Chris
Longdin, Louise

Item type

Thesis

Degree name

Master of Business

Journal Title

Journal ISSN

Volume Title

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

Publisher's version

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Permanent link

https://hdl.handle.net/10292/2306

Collections

Masters Dissertations