B

Jonathan Barrett and John Veal Tax Rationality, Politics, and Media Spin: A Case Study of the Failed ‘Car Park Tax’ Proposal (Victoria University of Wellington, Governance and Taxation Research Working Paper No. 102, May 2016)           
[External Link] 

  • Time period(s): 1990-present
  • Topics: fringe benefit tax, environmental taxes 

Jonathan Barrett and John Veal "Charities' Tax Privileges in New Zealand: A Critical Analysis" (2012) 7(1) JATTA 1           
[Library Link] [External Link] 

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

Jonathan Barrett and John Veal "Land taxation: a New Zealand perspective" (2012) 10(3) eJTR 573           
[Library Link] [External Link] 

  • Time period(s): 1840-1889, 1890-1939, 1940-1989, 1990-present
  • Topics: land taxes, income tax, capital gains 

Jonathan Barrett “Possibilities for Māori Taxation: A Non-Māori Perspective”
(January 2024) SSRN
[External link] 

  • Time period(s): pre-1840, 1840-1889
  • Topics: pre-colonial taxation, colonialism, customs duties, income tax, Australia, Canada, New Hebrides (Vanuatu), Anglo-Egyptian Sudan 

Jonathan Barrett "Wiwi I Aotearoa: The Myth of the Akaroa Window Tax"
(2022) 17(1) JATTA 85           
[Library Link] [External Link] 

  • Time period(s): 1840-1889, 1890-1939, 1940-1989, 1990-present
  • Topics: window tax, colonialism, tax myths, tax determinism, France 

Jonathan Barrett "Tax Determinism and the Cityscape: A Skeptical Approach"
(2022) 75 Tax L Rev 271           
[Library Link] [External Link] 

  • Time period(s): 1840-1889
  • Topics: architecture, window taxes, tax determinism, Greece, Netherlands, France, United States, United Kingdom 

Mark Brabazon "Trust Residence, Grantor Taxation and the Settlor Regime in New Zealand" (2016) 22 NZJTLP 346           
[Library Link] [External Link] 

  • Time period(s): 1940-1989, 1990-present
  • Topics: trusts, income tax 

Alan E Bollard “New Zealand’s Experience with Consumption Tax” (1992) 9 ATF 473           
[Library Link] [External Link]            

  • Time period(s): 1940-1990, 1990-present
  • Topics: GST, income tax, sales tax 

Callum Burnett “Tax Litigation in New Zealand: An Empirical Analysis” (2016) 27 NZULR 315           
[Library Link] [External Link] 

  • Time period(s): 1990-present
  • Topics: tax litigation

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