Ohms, ChrisLongdin, LouiseHunt, Daniel2011-10-132011-10-1320112011https://hdl.handle.net/10292/2306This 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).enCapital Gains TaxTaxationCGTTax Working GroupNew ZealandTax legislationThesisOpenAccess2011-10-13