G

Frederick James Gair "History and theory of local body rating in New Zealand"
    (MCom Thesis, University of Otago, 1928)
    [External Link] 

    Time period(s): 1840-1889, 1890-1939
    Topics: land tax, local government taxation, colonialism 

Paul Goldsmith We won, you lost, eat that!: a political history of tax in New Zealand since 1840
    (David Ling Publishing, Auckland, 2008)
    [Library Link] 

    Time period(s): 1840-1889, 1890-1939, 1940-1989, 1990-present
    Topics: customs duties, excise duties, stamp duties, death duties, estate duties,
    gift duties, sin taxes, cheque duties, land tax, property tax, income tax, sales tax,
    corporate taxation, excess profits tax, poll tax, local government taxation,
    Māori land, GST, tax avoidance 

Michael Gousmett "The History of Charitable Purpose Tax Concessions in New Zealand: Part 1"
    (2013) 19 NZJTLP 139
    [Library Link] [External Link] 

    Time period(s): 1840-1889, 1890-1939, 1940-1989, 1990-present
    Topics: charities, concessions, income tax 

Michael Gousmett "The History of Charitable Purpose Tax Concessions in New Zealand: Part 2"
    (2013) 19 NZJTLP 248
    [Library Link] [External Link] 

    Time period(s): 1840-1889, 1890-1939, 1940-1989, 1990-present
    Topics: charities, concessions, income tax 

Michael Gousmett "1987: Roger Douglas’s Failed Attempt to Tax Charities"
    (2013) 19 NZJTLP 279
    [Library Link] [External Link] 

    Time period(s): 1940-1989
    Topics: charities, concessions, income tax 

Richard Green "Consulting the Public in Developing a GST" in Richard Krever and David White (eds) GST in Retrospect and Prospect
    (Brookers, Wellington, 2007) 13           
    [Library Link] 

    Time period(s): 1940-1989
    Topics: GST 

Ella Griffiths "New Zealand's first double tax agreement: the United Kingdom-New Zealand treaty of 1947"
    (2024) 22(2) eJTR 222           
    [Library Link] [External Link] 

    Time period(s): 1940-1989
    Topics: international taxation, tax treaties 

Shelley Griffiths "Income Tax in New Zealand, 1914–18: The World War I Watershed" in Peter Harris and Dominic de Cogan (eds) Studies in the History of Tax Law Volume 9
    (Hart Publishing, Oxford, 2019) 469           
    [External Link] 

    Time period(s): 1890-1939
    Topics: income tax, corporate taxation, land tax, customs duties 

Shelley Griffiths "Lex Aotearoa: A Moment of Intersection, the 1952 Commission of Inquiry into the Taxation of Maori Authorities" in Peter Harris and Dominic de Cogan (eds) Studies in the History of Tax Law Volume 10
    (Hart Publishing, Oxford, 2021) 313           
    [External Link] 

    Time period(s): 1940-1989
    Topics: income tax, Māori land 

Shelley Griffiths "The Historical Meaning of ‘Income’ in New Zealand Taxation Statutes, Cases and Administration, 1891–1925" in Peter Harris and Dominic de Cogan (eds) Studies in the History of Tax Law Volume 8
    (Hart Publishing, Oxford, 2017) 419           
    [External Link] 

    Time period(s): 1840-1889, 1890-1939
    Topics: income tax, trusts, land tax, property tax, customs duties, excise duties, tax litigation 

Shelley Griffiths "The Game is Not Worth the Candle': Exploring the Lack of a Comprehensive Capital Gains Tax in New Zealand"
    (2015) 21 NZJTLP 51           
    [Library Link] [External Link] 

    Time period(s): 1890-1939, 1940-1989, 1990-present
    Topics: capital gains, income tax