Miscellaneous Capital Gains Tax (CGT) 2021

A comprehensive CGT for New Zealand: political suicide or tax policy saviour?

Source: Australian Tax Forum Journal Article

Published Date: 1 Apr 2021


This article considers the case for a comprehensive capital gains tax (CGT) in New Zealand and it examines the, arguably, clichAcd claim that the introduction of a CGT would constitute political suicide' for any government that sought to introduce it. The research is by way of a comparative study of the political and economic environment that allowed the introduction of a CGT in three other comparable Commonwealth jurisdictions " the United Kingdom, Canada, and Australia. It is concluded that a CGT for New Zealand is an important tax policy objective and the political costs of introducing it have been overstated.

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Miscellaneous Capital Gains Tax (CGT) 2021

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