A member of a working group conducting a review of the country's tax system doubts a capital gains levy on all home owners will ever come to pass.
It has heard the suggestion from experts who are looking at a tax on family homes above a certain value, as well as rental properties.
PricewaterhouseCoopers chairman John Shewan says the proposal is probably too complex and too politically challenging for New Zealand, but the issue has not been put aside.
Mr Shewan told Morning Report there are possible alternatives, including a land or property tax.
