New Zealand currently charges some classes of capital gains to income tax, but there is no tax on capital gains as such. The Tax Working Group recently established by the government has however recommended that there should be such a tax. That is, it has recommended that New Zealand should, like...

Capital gains taxes -- a comparative survey / Michael Littlewood -- The impact of economic theory on capital gains tax reform proposals / David White -- International aspects of capital gains taxation / Craig Elliffe -- Australia / Ann O'Connell -- Canada / David G. Duff -- China / Yan Xu --...