• Admin Login
    View Item 
    •   Open Polytechnic Repository Home
    • Open Polytechnic Research
    • International Business
    • View Item
    •   Open Polytechnic Repository Home
    • Open Polytechnic Research
    • International Business
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Equity versus political suicide: framing the capital gains tax debate in the New Zealand print media.

    Thumbnail
    Metadata
    Show full item record
    Author
    Barrett, J.
    Veal, J.
    Keyword
    Capital gains tax
    Income tax
    Print media
    Date
    2013-06
    Type
    Article
    Language
    en
    Abstract
    There is broad consensus among tax academics that capital gains should be included in a comprehensive income tax base. However, save for piecemeal measures to shore up gaps in the tax net, no party that has led a government in New Zealand had proposed a capital gains tax (CGT) before the Labour Party adopted it as policy in the run-up to the 2011 Election. From a theoretical perspective, the arguments for a CGT are relatively straightforward and the counterarguments are mainly political in nature or relate to the complexities of practical implementation. But how are these ideas communicated to voters? This article examines how the CGT debate was framed in the New Zealand print media between 1993 and 2011. The academic arguments – and overall academic support – for a CGT are firstly reprised. The framing methodology used is then outlined and key findings summarised. Findings of particular note are discussed further and conclusions drawn.
    Citation
    Barrett, J., & Veal, J. (2013). Equity versus political suicide: framing the capital gains tax debate in the New Zealand print media. New Zealand Journal of Taxation, Law and Policy, 19, 91-111.
    URI
    http://hdl.handle.net/11072/1600
    Collections
    • International Business

    Browse

    All of Open Polytechnic RepositoryCommunities & CollectionsBy Issue DateAuthorsTitlesSubjectsThis CollectionBy Issue DateAuthorsTitlesSubjects

    My Account

    Admin Login

    Statistics

    View Usage Statistics

    DSpace software copyright © 2002-2023  DuraSpace
    Contact Us | Send Feedback
    DSpace Express is a service operated by 
    Atmire NV