S
Kerrie Sadiq and Adrian Sawyer "New Zealand's 'experience' with capital gains taxation and policy choice lessons from Australia"
(2019) 16(2) eJTR 362
[Library Link] [External Link]
Time period(s): 1940-1989, 1990-present
Topics: income tax, capital gains, tax reform, Australia
Audrey Sharp, “Historical development of the tax regimes of Māori authorities in Aotearoa New Zealand and First Nations in Canada”
(2013) 4 Te Tai Haruru Journal 29
[Library Link] [External Link]
Time period(s): 1840-1889, 1890-1930, 1940-1989, 1990-present
Topics: colonialism, customs duties, income tax, Canada
Andrew MC Smith and Jonathan Barrett "A thematic history of New Zealand's double taxation agreements"
(2024) 22(2) eJTR 280
[Library Link] [External Link]
Time period(s): 1890-1939, 1940-1989, 1990-present
Topics: international taxation, tax treaties, Australia