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- W1489450908 abstract "This article puts in layman's terms the arguments for closer alignment of taxable income and the accounting measure of profit. It canvasses the development of the legal notion of income for New Zealand taxation purposes and contrasts that with the economics and accounting interpretations. Advocating a broader application of the accounting concept of income, the paper asks what is so special about New Zealand not taxing capital gains. The author concedes that, from a tax policy perspective, a full alignment of the accounting and tax measures of income is not necessarily desirable. Nevertheless, the paper concludes that there is considerable scope for greater coherence in the determination of taxable income both within income tax law itself and between tax law and accounting." @default.
- W1489450908 created "2016-06-24" @default.
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- W1489450908 date "2008-09-01" @default.
- W1489450908 modified "2023-09-23" @default.
- W1489450908 title "Should Accountants Determine How Much Tax We Pay? International Accounting Standards vs. Taxable Income and Capital Gains" @default.
- W1489450908 hasPublicationYear "2008" @default.
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