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Capital gains tax - the unprincipled tax?
Evans, Chris; Sandford, Cedric T. - In: British tax review (1999) 5, pp. 387-405
Persistent link: https://www.econbiz.de/10001449845
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An examination of the tax loss selling behavior in a de-regulated Pacific financial market
Hasan, Tanweer; Raj, Mahendra - In: American business review 19 (2001) 2, pp. 100-105
Persistent link: https://www.econbiz.de/10001585226
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Capital gains tax, managed funds and the value of dividends : the case of New Zealand
Hodgkinson, Lynn; Partington, Graham H. - In: The British accounting review : the journal of the … 45 (2013) 4, pp. 271-283
Persistent link: https://www.econbiz.de/10010221865
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Consumption smoothing and housing capital gains : evidence from Australia, Canada, and New Zealand
Balli, Faruk; Nguyen Thi Thu Ha; Balli, Hatice Ozer; … - In: Applied economics 52 (2020) 56, pp. 6145-6161
Persistent link: https://www.econbiz.de/10012308480
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Why New Zealand is alone in the OECD in resisting the introduction of a capital gains tax : examining the recent debate
Sutton, David - In: New Zealand journal of taxation law and policy 26 (2020) 1, pp. 31-55
Persistent link: https://www.econbiz.de/10012298646
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Taxing capital gains : a study of New Zealand investment property caompanies
Wong, Jilnaught; Wong, Norman - In: New Zealand journal of taxation law and policy 25 (2019) 3, pp. 213-233
Persistent link: https://www.econbiz.de/10012120824
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Capital gains taxes and compliance costs : are capital gains too expensive (for New Zealand)?
Sutton, David; Khaghaany, Maithm - In: New Zealand journal of taxation law and policy 25 (2019) 3, pp. 261-284
Persistent link: https://www.econbiz.de/10012120828
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The compliance costs of taxing capital gains : implications for New Zealand
Evans, Chris - In: New Zealand journal of taxation law and policy 25 (2019) 4, pp. 381-408
Persistent link: https://www.econbiz.de/10012156104
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Taxing capital gains : a comparative analysis and lessons for New Zealand
Evans, Chris; Krever, Richard E. - In: New Zealand journal of taxation law and policy 23 (2017) 4, pp. 486-515
Persistent link: https://www.econbiz.de/10011820057
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Capital gains tax reviews in New Zealand : the first 50 years (1951-2000) (or the wheel turns slowly)
Maples, Andrew; Minas, John - In: New Zealand journal of taxation law and policy 29 (2023) 1, pp. 79-121
Persistent link: https://www.econbiz.de/10014309786