• New Zealand and capital gains tax: A tax experts' perspective 

      Cheng, Alvin; Yong, Sue (Auckland Region Accounting, 2013)
      New Zealand is an interesting country to study capital gains tax (CGT) as it is one of the few OECD countries at present that does not have a formalised capital gains tax. Despite international and political pressures to ...
    • Public equity and tax-benefit reform 

      Rankin, Keith (Auckland University of Technology, 2017-12-13)
      In this report Keith Rankin, economist at Unitec Institute of Technology, outlines an alternative approach to public accounting, deriving from principles of public equity. He argues for reframing our current system of taxes ...