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- W2407939403 abstract "One of the most vexing and contentious issues in taxation is the proper treatment of capital gains — the increase in value of an asset such as shares of company stock or a business. In principle, under an income tax, capital gains should be included in the tax base as they accrue. In practice, if they are taxed at all, capital gains are almost always taxed only when an asset is sold (or “realised”) and generally at lower rates than other income." @default.
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- W2407939403 date "2009-01-01" @default.
- W2407939403 modified "2023-09-23" @default.
- W2407939403 title "Taxing Capital Gains in New Zealand: Assessment and Recommendations" @default.
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