000			01531nab a2200265 c 4500
999			_c143912 _d143912
003			ES-MaIEF
005			20220819103503.0
007			ta
008			210416t2021 at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aMinas, John _957805
245		2	_aA comprehensive CGT for New Zealand _b“political suicide” or tax policy saviour? _c John Minas, Andrew Maples
260			_c2021
500			_aResumen.
520			_aThis 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.
650		4	_948597 _aIMPUESTO SOBRE LAS RENTAS DEL CAPITAL
650		4	_944899 _aPLUSVALIAS
650		4	_941769 _aIMPUESTOS
650		4	_aIMPUESTOS _943410
650		4	_aPOLITICA FISCAL _948067
650		4	_947847 _aNUEVA ZELANDA
700	1		_916570 _aMaples, Andrew J.
773	0		_9164672 _oOP 1867/2021/1 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 36, n. 1, 2021, p. 71-102
942			_cART