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Adrian Sawyer The Effectiveness of Tax Reviews in New Zealand: An Evaluation and Proposal for Improvement
(University of Canterbury, 2020)
[External Link]
Time period(s): 1890-1939, 1940-1989, 1990-present
Topics: land tax, income tax, GST, capital gains, corporate taxation,
tax avoidance, fringe benefits tax, tax reform
Matthew Scobie, Holly Willson, Rachael Evans and Madi Williams "Tax justice and Indigenous Sovereignty"
(2023) 25(2) J Aust Tax 33
[Library Link] [External Link]
Time period(s): pre-1840, 1840-1889
Topics: colonialism, dog tax, customs duties, precolonial taxation
Andrew MC Smith "A History of New Zealand's Double Tax Agreements"
(2010) 16 NZJTLP 105
[Library Link] [External Link]
Time period(s): 1890-1939, 1940-1989, 1990-present
Topics: income tax, exemptions, international taxation, tax treaties
Robert Stephens "The Economic and Equity Effects of GST in New Zealand" in Richard Krever and David White (eds) GST in Retrospect and Prospect
(Brookers, Wellington, 2007) 65
[Library Link]
Time period(s): 1940-1989, 1990-present
Topics: GST