Show simple item record

dc.contributor.advisorOhms, Chris
dc.contributor.advisorLongdin, Louise
dc.contributor.authorHunt, Daniel
dc.date.accessioned2011-10-13T23:12:55Z
dc.date.available2011-10-13T23:12:55Z
dc.date.copyright2011
dc.date.issued2011-10-14
dc.identifier.urihttp://hdl.handle.net/10292/2306
dc.description.abstractThis dissertation investigates and explores whether or not a comprehensive capital gains tax (CGT) should be introduced into New Zealand, looking in depth at whether a CGT should be introduced on an accrual or realisation basis. It will consider and critically analyse the extent to which New Zealand currently taxes capital gains and compare this with other OECD countries that have a CGT regime in place (namely Canada and Australia). This dissertation will seek to define the concept of income from a legal, economic and accounting perspective. It will also consider proposals put forward by the Tax Working Group (TWG).
dc.language.isoenen_NZ
dc.publisherAuckland University of Technology
dc.subjectCapital Gains Tax
dc.subjectTaxation
dc.subjectCGT
dc.subjectTax Working Group
dc.subjectNew Zealand
dc.subjectTax legislation
dc.titleIs there a case for a comprehensive Capital Gains Tax in New Zealand?
dc.typeThesis
thesis.degree.grantorAuckland University of Technology
thesis.degree.levelMasters Dissertations
thesis.degree.nameMaster of Business
dc.rights.accessrightsOpenAccess
dc.date.updated2011-10-13T22:39:38Z


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record