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Capital gains tax - the unprincipled tax?
Evans, Chris, (1999)
An examination of the tax loss selling behavior in a de-regulated Pacific financial market
Hasan, Tanweer, (2001)
Is New Zealand Smarter than Other Countries or Simply Special? Reconsidering a Realisation-Based Capital Gains Tax in Light of South Africa’s Experience
Huang, Chye-Ching, (2011)
Should New Zealand have a wealth tax?
Sutton, David, (2023)
Capital gains tax : a poor source of revenue?
Sutton, David, (2019)
Downsizing inland revenue : "[a] time of great change, challenge and opportunity" or a process driven by ideology?
Sutton, David, (2020)