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Capital gains taxation for New Zealand: fairer and more efficient

Publication date: 01 Dec 01 | Source: NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY

Issue: Vol 7, no 4

Pages: pp.265-290

Abstract:
NZ relied on a rather narrow income tax base. The disparity between taxable income and economic income is so great that the propgressive tax structure is more "imaginery" than "real" for many high income earners and wealth holders. This articles finds that a capital gains tax would vastly improve the NZ taxation system, providing fiscal adequacy, making it more efficient, certain and fairer.

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Author profile

Dr Paul Kenny CTA
Paul is Associate Professor in Taxation Law, Flinders Business School, Flinders University, South Australia. - Current at 30 September 2015
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