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Andrew Maples and John Minas "Capital Gains Tax Reviews in New Zealand – The First 50 Years (1951-2000) (or the wheel turns slowly)"
    (2023) 29 NZJTLP 79           
    [Library Link] [External Link] 

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

Andrew Maples "The History of Taxation" in New Zealand Taxation 2025 Principles, Cases and Questions
    (Thomson Reuters, Wellington, 2025) 55           
    [Library Link] [External Link] 

    Time period(s): 1840-1889, 1890-1939, 1940-1989, 1990-present
    Topics: customs duties, excise duties, stamp duty, death duty, gift duty,
    cheque duty, sin taxes, land tax, income tax, sales tax, Egypt, Roman Empire,
    Europe, United Kingdom 

Lisa Marriott and Carolyn Fowler "From social policy to economic policy: taxation incentives for retirement income savings in New Zealand
    (1910-2005)" (2007) 12(1) Account Hist 87           
    [Library Link] [External Link] 

    Time period(s): 1890-1939, 1940-1989, 1990-present
    Topics: retirement savings taxation, superannuation, Australia 

David McGill and Anna Rogers The guardians at the gate: the history of the New Zealand Customs Department
    (Silver Owl Press, Wellington, 1991)           
    [Library Link]            

    Time periods(s): 1840-1889, 1890-1939, 1940-1989, 1990-present           
    Topics: customs duties, excise duties, corrective taxation, poll tax, colonialism 

Lindsay McKay "Historical aspects of the estate tax"
    (1978) 8 NZULR 1           
    [Library Link] 

    Time period(s): 1840-1889, 1890-1939, 1940-1989
    Topics: estate duties, stamp duties, death duties, gift duties, wealth tax 

Gareth Morgan and Susan Guthrie "History of the NZ Tax and Welfare System" in The Big Kahuna: Turning Tax and Welfare in New Zealand on its head
    (The Public Interest Publishing Company Ltd, Wellington, 2011) 57           
    [Library Link] 

    Time period(s): 1840-1889, 1890-1939, 1940-1989, 1990-present
    Topics: income tax, land tax, superannuation, wealth tax, property tax 

Nigel Murphy The poll-tax in New Zealand: a research paper
    (New Zealand Chinese Association, Wellington, 1994)                       
    [Library Link] 

    Time period(s): 1840-1889, 1890-1939
    Topics: discriminatory taxation, poll tax