Explorations of structure and choice in taxing capital gains in New Zealand : tax practitioners' perspectives / Alvin Cheng and Sue Yong
This paper explored the tax practitioners 'views on taxation of capital gains in New Zealand. An 8-page questionnaire was sent to 507 tax practitioners to discuss various tax issues relating to capital gains. The tax issues were taxation on property, rollover relief, indexation and several othe...
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Research Management Institute (RMI),
2011.
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