The Practical Problems of Taxing Capital Gains: The US Approach and the New Zealand Approach

Dear friends,

The Social Science Research Network (SSRN) has recently accepted and then published seven working papers that I wrote in 2021 and 2022.

The SIXTH ONE of these working papers is:

Bacci, Alessandro, The Practical Problems of Taxing Capital Gains: The US Approach and the New Zealand Approach (March 8, 2021). Available at SSRN: https://ssrn.com/abstract=4461186 or https://dx.doi.org/10.2139/ssrn.4461186

Keywords: #law, #tax, #taxation, #CGT, #capitalgains, #income, #US, #NewZealand, SSRN