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"The relationship between principles and policy in tax administration: Lessons from the United Kingdom capital gains tax regime with particular reference to a proposal for a capital gains tax for New Zealand"     1

Law Journal Articles Referring to this Journal Article

Journal Article Title †	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index
"New Zealand's 'experience' with capital gains taxation and policy choice lessons from Australia"	(2019) 16 (2) E-Journal of Tax Research 362	Sadiq, Kerrie; Sawyer, Adrian	Australia	circa 2019	AustLII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
""The Game is Not Worth the Candle": Exploring the Lack of a Comprehensive Capital Gains Tax in New Zealand"	(2015) 21 New Zealand Journal of Taxation Law and Policy 51	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2015			4
"A History of Taxing Capital Gains in New Zealand: Why Don't We?"	(2014) 20 Auckland University Law Review 124	Auckland University Law Review	New Zealand	circa 2014	NZLII		2
"Building a Better Bridge: The Case for Taxing Capital Gains in New Zealand"	(2010) 16 New Zealand Business Law Quarterly 178	New Zealand Business Law Quarterly	New Zealand	circa 2010	Westlaw		1
"Capital Gains Tax – The Unprincipled Tax?"	(1999) 5 British Tax Review 387	British Tax Review	United Kingdom	circa 1999	Westlaw		5
"Capital Gains Tax: Lessons From Across the Ditch"	(2012) 18 New Zealand Business Law Quarterly 97	New Zealand Business Law Quarterly	New Zealand	circa 2012	Westlaw		2
"Capital Gains Taxation for New Zealand: Fairer and More Efficient"	(2001) 7 New Zealand Journal of Taxation Law and Policy 265	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2001			2
"Characteristics of a Preferred Capital Gains Tax Regime in New Zealand"	(2015) 21 New Zealand Journal of Taxation Law and Policy 113	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2015			4
"Equity versus Political Suicide: Framing the Capital Gains Tax Debate in the New Zealand Print Media"	(2013) 19 New Zealand Journal of Taxation Law and Policy 91	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2013			1
"Key Issues in the Design of Capital Gains Tax Regimes: Taxing Non-Residents"	(2015) 21 New Zealand Journal of Taxation Law and Policy 90	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2015			2
"s Experience"	(2010) 16 New Zealand Journal of Taxation Law and Policy 269	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2010			1
"s Tax Alchemy?"	(2014) 20 New Zealand Business Law Quarterly 40	New Zealand Business Law Quarterly	New Zealand	circa 2014	Westlaw		1
"Taxing Capital Gains - Thoughts from the UK"	(2000) 23 University of New South Wales Law Journal 309	University of New South Wales Law Journal	Australia	circa 2000	AustLII		2
"Taxing Capital Gains in New Zealand"	(2003) 9 New Zealand Journal of Taxation Law and Policy 355	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2003			1
"The Perceptions of Tax Teachers on Taxing Capital Gains in New Zealand"	(2010) 16 New Zealand Journal of Taxation Law and Policy 217	New Zealand Journal of Taxation Law and Policy	New Zealand	circa 2010			1
Nature and Causes of the Wealth of Nations (Pt	2 Ch 2	Court of Chancery	United Kingdom	circa 2010	LexisNexis / Westlaw		43
6a CB 23	6A CB 23			circa 2010			1