Back to top anchor
Officials' advice

Potential high-level effects of proposals to extend the taxation of capital income: Background Paper for Session 15 of the Tax Working Group

Issue date: 
Thursday, 20 September 2018
Version note: 

Prepared by Inland Revenue and the Treasury for the Tax Working Group and dated 3 August 2018.

Other papers from this meeting: Meeting 15: 3 August 2018.

Other papers on this theme: Capital.

This paper provides additional analysis of some of the broad economic effects of extending the taxation of capital income by taxing more capital gains. The analysis includes information to help the Tax Working Group understand how different sectors of the economy may be affected, with a particular focus on the housing market. The paper should be considered alongside the companion paper Distributional analysis and incidence.

Last updated: 
Tuesday, 18 September 2018