Capital gains taxation under spotlight in Vancouver

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).