Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Capital gains taxation under spotlight in Vancouver

15 September 2000

What is the impact of New Zealand's not having a capital gains tax? Robin Oliver, General Manager of the Policy Advice Division, explores this question in a paper he is delivering this week-end to the Fraser Institute 2000 Symposium on Capital Gains Taxation, in Vancouver. The symposium has drawn together representatives of a dozen countries, some of which have a capital gains tax, to discuss the issue. For the paper see "Capital Gains - The New Zealand Case"(DOC 67KB), (PDF 41KB).