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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Bibliographic Details
Main Authors: Cheng, Alvin, Yong, Sue
Format: Article
Language:English
Published: Research Management Institute (RMI) 2011
Subjects:
Online Access:http://ir.uitm.edu.my/id/eprint/13089/1/AJ_ALVIN%20CHENG%20SMRJ%2011%201.pdf
http://ir.uitm.edu.my/id/eprint/13089/
https://smrj.uitm.edu.my/
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