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You searched for +publisher:"AUT University" +contributor:("Longdin, Louise"). One record found.

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AUT University

1. Hunt, Daniel. Is there a case for a comprehensive Capital Gains Tax in New Zealand? .

Degree: 2011, AUT University

This dissertation investigates and explores whether or not a comprehensive capital gains tax (CGT) should be introduced into New Zealand, looking in depth at whether a CGT should be introduced on an accrual or realisation basis. It will consider and critically analyse the extent to which New Zealand currently taxes capital gains and compare this with other OECD countries that have a CGT regime in place (namely Canada and Australia). This dissertation will seek to define the concept of income from a legal, economic and accounting perspective. It will also consider proposals put forward by the Tax Working Group (TWG). Advisors/Committee Members: Ohms, Chris (advisor), Longdin, Louise (advisor).

Subjects/Keywords: Capital Gains Tax; Taxation; CGT; Tax Working Group; New Zealand; Tax legislation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Hunt, D. (2011). Is there a case for a comprehensive Capital Gains Tax in New Zealand? . (Thesis). AUT University. Retrieved from http://hdl.handle.net/10292/2306

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Hunt, Daniel. “Is there a case for a comprehensive Capital Gains Tax in New Zealand? .” 2011. Thesis, AUT University. Accessed October 23, 2020. http://hdl.handle.net/10292/2306.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Hunt, Daniel. “Is there a case for a comprehensive Capital Gains Tax in New Zealand? .” 2011. Web. 23 Oct 2020.

Vancouver:

Hunt D. Is there a case for a comprehensive Capital Gains Tax in New Zealand? . [Internet] [Thesis]. AUT University; 2011. [cited 2020 Oct 23]. Available from: http://hdl.handle.net/10292/2306.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Hunt D. Is there a case for a comprehensive Capital Gains Tax in New Zealand? . [Thesis]. AUT University; 2011. Available from: http://hdl.handle.net/10292/2306

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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