Capital gains tax. It’s a topic that comes around every election year, and ¬2017 is no exception. Sometimes it’s a scaremongering tactic used to warn voters off considering rival parties. Sometimes it’s presented as a serious policy option that can, and should, be implemented. As always, the reality is probably somewhere in the middle.

Victoria University academics Max Rashbrooke (Institute of Governance and Policy Studies) and Lisa Marriott (School of Accounting and Commercial Law) explore what a capital gains tax might look like in New Zealand, and who would win and who would lose from such a reform.

This talk was part of the Victoria University Spotlight Lecture Series —an opportunity to sample the research undertaken by Victoria academics, in bite-sized lectures.