Browsing Accounting and Finance Conference Papers by Subject "United Kingdom"

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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 ...