The Resource Key issues in the design of capital gains tax regimes : the impact on tax practice

Key issues in the design of capital gains tax regimes : the impact on tax practice

Label
Key issues in the design of capital gains tax regimes : the impact on tax practice
Title
Key issues in the design of capital gains tax regimes : the impact on tax practice
Creator
Subject
Language
eng
Summary
This article draws on the experience of four comparable jurisdictions with capital gains taxes (CGTs) - Australia, Canada, South Africa and the United Kingdom - the authors use New Zealand Treasury estimates and overseas data to explore the revenue-raising potential of CGTs in New Zealand; discuss the likely triggers leading to introduction of a CGT based on the experience of those jurisdictions; and examine the compliance costs and impact on tax practices of CGTs
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 21 (2015),
http://library.link/vocab/creatorName
  • Quintal, A
  • Snelland, D
  • Chan, N
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • capital gains tax
  • compliance costs
Label
Key issues in the design of capital gains tax regimes : the impact on tax practice
Instantiates
Publication
Label
Key issues in the design of capital gains tax regimes : the impact on tax practice
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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