Question capital gains taxin july 2011 the labour party put

Question: Capital Gains Tax

In July 2011 the Labour Party put forward a proposal to have a comprehensive Capital Gains Tax (CGT) for New Zealand.

Required:

Critically evaluate the Labour Party's CGT proposal using the canons of taxation and overseas experiences with this form of tax.

NB: A copy of the CGT proposal is available from the class material resources on AUT Online in week 6 titled "Labour Party's CGT Proposal".

Word limit: 750 words

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