dc.contributor.author |
Littlewood, Antony |
en |
dc.date.accessioned |
2019-10-01T20:04:54Z |
en |
dc.date.issued |
2018-07 |
en |
dc.identifier.issn |
0028-8373 |
en |
dc.identifier.uri |
http://hdl.handle.net/2292/48233 |
en |
dc.description.abstract |
It appears probable that the Tax Working Group recently established by the Government will recommend a capital gains tax (CGT); and probable also that, if the next election produces another Labour-led government, it will introduce such a tax. Whether that would be a good idea is debatable, but this article does not attempt to answer that question. Rather, it seeks to explain what, if it were to happen, a CGT would look like, and what it should look like. |
en |
dc.description.uri |
https://catalogue.library.auckland.ac.nz/permalink/f/t37c0t/uoa_alma21134163420002091 |
en |
dc.publisher |
Elsevier |
en |
dc.relation.ispartofseries |
New Zealand Law Journal |
en |
dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. |
en |
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
en |
dc.title |
What would a capital gains tax look like? |
en |
dc.type |
Journal Article |
en |
pubs.issue |
6 |
en |
pubs.begin-page |
179 |
en |
pubs.volume |
2018 |
en |
dc.rights.holder |
Copyright: The author |
en |
pubs.author-url |
https://advance.lexis.com/api/permalink/bbac877b-1709-443f-b133-790a28b0bc30/?context=1230042&federationidp=TZRTHJ54655 |
en |
pubs.end-page |
181 |
en |
dc.rights.accessrights |
http://purl.org/eprint/accessRights/RestrictedAccess |
en |
pubs.subtype |
Article |
en |
pubs.elements-id |
778894 |
en |
pubs.org-id |
Law |
en |
pubs.org-id |
Faculty Administration Law |
en |
pubs.record-created-at-source-date |
2019-08-13 |
en |
pubs.online-publication-date |
2018-07 |
en |