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Melinda Jacomb "A History of Taxing Capital Gains in New Zealand: Why Don't We?"
(2014) 20 Auckland U L Rev 124
[Library Link] [External Link]
Time period(s): 1890-1939, 1940-1989, 1990-present
Topics: capital gains, income tax, tax reform
Samuel Johnston “The Introduction of Land Tax in New Zealand in 1878”
[2018] BTR 113
[Library Link] [External Link]
Time period(s): 1840-1889
Topics: exemptions, land tax, income tax
Nicola Jones "A history of taxing married women in New Zealand"
(2005) 11 Auckland U L Rev 147
[Library Link] [External Link]
Time period(s): 1890-1939, 1940-1989, 1990-present
Topics: income tax, discriminatory taxes