“Marginal” New Zealand Tax History Studies

This category includes works covering events that were recent at the time of publication. This would include, for example, a 1990 publication on tax reforms occurring between 1980 and 1990. More problematically, this category also includes works which are not primarily historical but nonetheless are deemed to include substantial historical content. Defining a precise threshold of substantiality is challenging. While it is routine for such works to include a brief historical introduction, something more than that is required to warrant inclusion.