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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