Explorations of structure and choice in taxing capital gains in New Zealand : tax practitioners' perspectives / Alvin Cheng and Sue Yong

• Main Authors: Cheng, Alvin, Yong, Sue
• Format: Article
• Language: English
• Published: Research Management Institute (RMI) 2011
• Subjects: Working capital; Revenue. Taxation. Internal revenue
• 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/

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...