Sources and Further Reading

Bibliography:

Australia’s Future Tax System. “Final Report: Detailed Analysis Part 2.” http://taxreview.treasury.gov.au/content/FinalReport.aspx?doc=html/Publications/Papers/Final_Report_Part_2/index.htm (accessed 23 October, 2011).

Australia’s Future Tax System. “Report to the Treasurer: Part One Overview.” http://taxreview.treasury.gov.au/content/FinalReport.aspx?doc=html/Publications/Papers/Final_Report_Part_1/index.htm (accessed 25 August, 2011).

Australian Taxation Office. “Australian Taxation Office.” http://www.ato.gov.au/ (accessed 15 September, 2011).

Benge, Matt. “Capital Gains and Reform of the Tax Base.” In Taxation Towards 2000, edited by John Head and Richard Krever, 351-392. Sydney, Australia: Australian Tax Research Foundation, 1997.

BERL. “Headline Estimates of Fiscal Revenue from Capital Gains Tax.” http://www.ownourfuture.co.nz/static/assets/BERL%20report.pdf (accessed 28 August, 2011).

Burman, Leonard E., and David I. White. “Taxing Capital Gains in New Zealand: Assessment and Recommendations.” Victoria University Tax Working Group. http://www.victoria.ac.nz/sacl/cagtr/twg/Publications/3-taxing-capital-gains-burman_white.pdf (accessed 25 August, 2011).

Caygill, David. Consultative Document on the Taxation of Income from Capital. Wellington, N.Z.: Government Printer, 1989.

Centre for Independent Studies. “Reforming Capital Gains Tax: The Myths and Reality behind Australia’s Most Misunderstood Tax.” http://www.cis.org.au/publications/policy-monographs/article/897-reforming-capital-gains-tax-the-myths-and-reality-behind-australias-most-misunderstood-tax (accessed 20 October, 2011).

Coleman, Andrew. “The Long Term Effects of Capital Gains Taxes in New Zealand. Motu Working Paper 09-13.” Motu Economic and Public Policy Research. http://motu-www.motu.org.nz/wpapers/09_13.pdf (accessed 28 August, 2011).

Fensome, Alex. “Labour Stays Positive about CGT.” The Southland Times, August 11, 2011.

Holmes, Kevin. The Concept of Income – A Multi-Disciplinary Analysis. Amsterdam: International Bureau of Fiscal Documentation, 2001.

Huang, Chye-Ching, and Craig Ellife. “Let’s Dispel the Myths and Close Tax Loophole.” New Zealand Herald, July 13, 2011.

Inland Revenue Department and New Zealand Treasury. “The Taxation of Capital Gains Background Paper for Session 3 of the Victoria University of Wellington Tax Working Group.”  http://www.victoria.ac.nz/sacl/cagtr/twg/Publications/3-taxation-of-capital-gains-ird_treasury.pdf (accessed 25 August, 2011).

Mintrom, Michael. Contemporary Policy Analysis. New York, N.Y.: Oxford University Press, 2011.

Morgan, Gareth. “Capital Gains Tax Best Way to Tackle Rot.” New Zealand Herald, July 12, 2011.

New Zealand Treasury. “Medium-Term Tax Policy Challenges and Opportunities.” http://www.treasury.govt.nz/publications/informationreleases/taxconference (accessed 20 October, 2011).

——–. “Savings Working Group.” http://www.treasury.govt.nz/publications/reviews-consultation/savingsworkinggroup/pdfs/swg-report-jan11.pdf (accessed July 18, 2011).

——–. “Tax Review 2001: Final Report.” http://www.treasury.govt.nz/publications/reviews-consultation/taxreview2001/taxreview2001-report.pdf (accessed 8 October, 2011).

——–. “Tax Review 2001: Issues Paper.” http://www.treasury.govt.nz/publications/reviews-consultation/taxreview2001/taxreview2001-issues.pdf (accessed 8 October, 2011).

OECD. “OECD Economic Surveys: New Zealand, April 2011.” http://www.oecd.org/document/34/0,3746,en_2649_34569_47611554_1_1_1_1,00.html (accessed 29 July, 2011).

OECD. “OECD Economic Surveys: New Zealand, December, 2000.” http://find.galegroup.com.ezproxy.auckland.ac.nz/gtx/retrieve.do?contentSet=IAC-Documents&resultListType=RESULT_LIST&qrySerId=Locale%28en%2CUS%2C%29%3AFQE%3D%28JN%2CNone%2C37%29%22OECD+Economic+Surveys+-+New+Zealand%22%3AAnd%3ALQE%3D%28DA%2CNone%2C8%2920001201%24&sgHitCountType=None&inPS=true&sort=DateDescend&searchType=PublicationSearchForm&tabID=T001&prodId=ITOF&searchId=R1&currentPosition=5&userGroupName=learn&docId=A79591405&docType=IAC (accessed October 8, 2011).

Radio New Zealand ‘Morning Report’. “Australia Happy with its Capital Gains Tax.” 7 July, 2011.

Victoria University of Wellington. “Tax Working Group.” http://www.victoria.ac.nz/sacl/cagtr/pdf/tax-report-website.pdf (accessed July 19, 2011).