Assignment: Capital Gains Tax and Maxims of Taxation It has been claimed that New Zealand does not have a comprehensive capital gains tax. The Labour government proposed for the introduction of a capital gains tax. The National government introduced the bright-

| November 30, 2018

Assignment: Capital Gains Tax and Maxims of Taxation It has been claimed that New Zealand does not have a comprehensive capital gains tax. The Labour government proposed for the introduction of a capital gains tax. The National government introduced the bright-line test in 2015 as a form of capital gains tax. Required: Discuss the rationale for and against the introduction of a comprehensive capital gains tax for New Zealand. Your answer should incorporate aspects of “good” taxation …

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