P
Alison Pavlovich "How Should New Zealand Tax its Inbound Investors? The development of a tax policy framework and an analysis of current settings against the framework"
(PhD Thesis, University of Auckland, 2022)
[External Link]
Time period(s): 1940-1989, 1990-present
Topics: tax competition, corporate taxation, income tax, colonialism, tax reform,
international tax, tax treaties, capital gains
Christina Posner "The Neoliberal Evolution of New Zealand's Tax Policy for Families with Children: Is It Really Working for Families?"
(2023) 8 NZWLJ 56
[Library Link] [External Link]
Time period(s): 1940-1989, 1990-present
Topics: income tax, GST, tax reform
John Prebble "100 Years of Income Tax"
(1993) 47 IBFD Bull 59
[External Link]
Time period(s): 1890-1939, 1940-1989, 1990-present
Topics: income tax, land tax, fringe benefit tax, tax avoidance,
corporate taxation
John Prebble “New Zealand’s 1988 International Tax Regime for Trusts”
(1989) 6 ATF 65
[Library Link] [External Link]
Time period(s): 1940-1989
Topics: international taxation, trusts, income tax
John Prebble "Tax Reform in New Zealand"
(1987) 6(1) Econ Pap 61
[External Link]
Time period(s): 1940-1989
Topics: income tax, GST, tax reform, fringe benefit tax, corporate taxation,
sales tax, tax avoidance, tax administration
David Preston Retirement Income in New Zealand: the historical context
(Retirement Commission, Auckland, December 2008)
[External Link]
Time period(s): 1890-1939, 1940-1989, 1990-present
Topics: retirement savings taxation, superannuation