Browsing Accounting and Finance by Author "Cassidy, Julie"
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Is a Capital Gains Tax the Answer to New Zealand's Tax Alchemy?
Cassidy, Julie; Cheng, Alvin; Yong, Sue (2013)Unlike most OECD countries, including the United Kingdom and Australia, New Zealand has never implemented a realisation based capital gains tax (‘CGT’). Coupled with the fact that the New Zealand judiciary has steadfastly ...