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~isPartOf:"New Zealand journal of taxation law and policy"
~isPartOf:"The American economic review"
~language:"eng"
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Search: subject_exact:"Wertzuwachssteuer"
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Capital gains tax
16
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New Zealand journal of taxation law and policy
The American economic review
NBER working paper series
55
Working paper / National Bureau of Economic Research, Inc.
47
NBER Working Paper
42
National tax journal
37
Journal of public economics
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1
Capital gains tax reviews in New Zealand : the first 50 years (1951-2000) (or the wheel turns slowly)
Maples, Andrew
;
Minas, John
- In:
New Zealand journal of taxation law and policy
29
(
2023
)
1
,
pp. 79-121
Persistent link: https://www.econbiz.de/10014309786
Saved in:
2
Why New Zealand is alone in the OECD in resisting the introduction of a capital gains tax : examining the recent debate
Sutton, David
- In:
New Zealand journal of taxation law and policy
26
(
2020
)
1
,
pp. 31-55
Persistent link: https://www.econbiz.de/10012298646
Saved in:
3
Capital gains tax : a poor source of revenue?
Sutton, David
- In:
New Zealand journal of taxation law and policy
25
(
2019
)
1
,
pp. 53-68
Persistent link: https://www.econbiz.de/10012038831
Saved in:
4
Taxing capital gains : a study of New Zealand investment property caompanies
Wong, Jilnaught
;
Wong, Norman
- In:
New Zealand journal of taxation law and policy
25
(
2019
)
3
,
pp. 213-233
Persistent link: https://www.econbiz.de/10012120824
Saved in:
5
A capitalist argument for capital gains tax
Khaghaany, Maithm
;
Sutton, David
- In:
New Zealand journal of taxation law and policy
25
(
2019
)
3
,
pp. 235-259
Persistent link: https://www.econbiz.de/10012120827
Saved in:
6
Capital gains taxes and compliance costs : are capital gains too expensive (for New Zealand)?
Sutton, David
;
Khaghaany, Maithm
- In:
New Zealand journal of taxation law and policy
25
(
2019
)
3
,
pp. 261-284
Persistent link: https://www.econbiz.de/10012120828
Saved in:
7
The compliance costs of taxing capital gains : implications for New Zealand
Evans, Chris
- In:
New Zealand journal of taxation law and policy
25
(
2019
)
4
,
pp. 381-408
Persistent link: https://www.econbiz.de/10012156104
Saved in:
8
Taxing capital gains : a comparative analysis and lessons for New Zealand
Evans, Chris
;
Krever, Richard E.
- In:
New Zealand journal of taxation law and policy
23
(
2017
)
4
,
pp. 486-515
Persistent link: https://www.econbiz.de/10011820057
Saved in:
9
Revenue and incentive effects of basis step-up at death : lessons from the 2010 "voluntary" estate tax regime
Gordon, Robert N.
;
Joulfaian, David
;
Poterba, James M.
- In:
The American economic review
106
(
2016
)
5
,
pp. 662-667
Persistent link: https://www.econbiz.de/10011700363
Saved in:
10
Taxation and corporate payout policy
Poterba, James M.
- In:
The American economic review
94
(
2004
)
2
,
pp. 171-175
Persistent link: https://www.econbiz.de/10002159688
Saved in:
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