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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