Open AccessExplorations of structure and choice in taxing capital gains in New Zealand : tax practitioners' perspectives
Author(s) -
Man Hung Alvin Cheng,
Siew Eng Sue Yong
Publication year - 2012
Publication title -
social and management research journal/social and management research journal
Language(s) - English
Resource type - Journals
eISSN - 0128-1089
pISSN - 1675-7017
DOI - 10.24191/smrj.v8i1.5196
Subject(s) - capital gains tax , indirect tax , taxable income , tax avoidance , value added tax , ad valorem tax , public economics , tax reform , double taxation , state income tax , economics , direct tax , business , labour economics , accounting