• 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 ...
    • 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 ...