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

Published on 06 Apr 21 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This article considers the case for a comprehensive capital gains tax (CGT) in New Zealand and it examines the, arguably, clichéd 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.

Author profiles

John Minas
John is a Senior Lecturer, Tasmanian School of Business and Economics, University of Tasmania, and Adjunct Research Fellow, Griffith Law Futures Centre. - Current at 20 April 2020
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Andrew J MAPLES
Andrew is an Associate Professor of Taxation Law at the University of Canterbury, New Zealand.
Current at 1 August 2012
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