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Capital gains tax - the unprincipled tax?

Evans, Chris; Sandford, Cedric T. - In: British tax review (1999) 5, pp. 387-405

Persistent link: https://www.econbiz.de/10001449845

Beteiligungsveräußerungen und Abgeltungssteuer

Sureth, Caren - In: Besteuerung, Rechnungslegung und Prüfung der …, (pp. 453-482). 2010

Persistent link: https://www.econbiz.de/10003956757

Taxes and corporate capital structure

Choi, YoungRok - 2003

Persistent link: https://www.econbiz.de/10003378830

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

Taxing Capital Gains : A Comparative Analysis and Lessons for New Zealand

Evans, Chris - 2018

New Zealand is currently the only member country of the Organisation for Economic Co-operation and Development (OECD) without a formal, comprehensive regime in place for taxing the capital gains made by its personal and corporate residents. Being the outlier is insufficient justification for...

Persistent link: https://www.econbiz.de/10012931708