Is The Future Too Bright? An Empirical Investigation of whether the Bright-Line Test is Sound Tax Policy

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dc.contributor.author Tsen, L en
dc.contributor.author Singh-Ladhar, Jagdeep en
dc.contributor.author Davey, H en
dc.date.accessioned 2019-11-26T02:35:11Z en
dc.date.issued 2017 en
dc.identifier.issn 1322-4417 en
dc.identifier.uri http://hdl.handle.net/2292/49223 en
dc.description.abstract The “bright-line test” was introduced to address concerns regarding the New Zealand property market. In particular, concerns about the property market over the impact foreign investors and property speculators were having on house prices, while also easing Inland Revenue’s administrative and enforcement processes in respect of property sales. The test imposes tax on gains derived from the sale of residential property (beyond the main home) originally acquired less than two years prior. This research provides a qualitative and empirical assessment of the legitimacy of the bright-line test as sound tax policy from the perspectives of three types of participants interviewed by the authors: practitioners, academics and other interested parties (individuals from professional representative organisations). These perspectives were obtained through individual interviews with each participant. Further, a short response to these perspectives from a government representative was also obtained towards the end of the research-gathering process, in seeking to further assess the arguments in favour of the bright-line test as sound tax policy. Through this empirical process, this article builds on the conclusions reached in two earlier articles published in this Journal. en
dc.relation.ispartofseries New Zealand Journal of Taxation Law and Policy 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 Is The Future Too Bright? An Empirical Investigation of whether the Bright-Line Test is Sound Tax Policy en
dc.type Journal Article en
pubs.issue 3 en
pubs.begin-page 331 en
pubs.volume 23 en
dc.rights.holder Copyright: The author en
pubs.author-url https://catalogue.library.auckland.ac.nz/permalink/f/1v9lq2o/uoa_alma21189454760002091 en
pubs.end-page 349 en
dc.rights.accessrights http://purl.org/eprint/accessRights/RestrictedAccess en
pubs.subtype Article en
pubs.elements-id 784861 en
pubs.org-id Business and Economics en
pubs.org-id Commercial Law en
pubs.record-created-at-source-date 2019-10-31 en


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