A comprehensive CGT for New Zealand “political suicide” or tax policy saviour? John Minas, Andrew Maples
By: Minas, John
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Contributor(s): Maples, Andrew J.
Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE LAS RENTAS DEL CAPITAL | PLUSVALIAS | IMPUESTOS | IMPUESTOS | POLITICA FISCAL | NUEVA ZELANDA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 36, n. 1, 2021, p. 71-102Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1867/2021/1-4 (Browse shelf) | Available | OP 1867/2021/1-4 |
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Resumen.
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.
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