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Susan Glazebrook "Tax as an instrument of social policy" (2021) 52(4) VUWLR 785
[Library Link] [External Link]
- Time period(s): 1840-1889, 1890-1939, 1940-1989, 1990-present
- Topics: corrective taxation, excise duties, sin taxes, tobacco taxes, environmental taxes
Susan Glazebrook "To tax or not to tax: capital gains in New Zealand" (presented at Rise, Australian Bar Association Conference, Sydney, November 2018)
[Library Link] [External Link]
- Time period(s): 1890-1939, 1940-1989, 1990-present
- Topics: income tax, capital gains, tax litigation
Shelley Griffiths "New Zealand" in Michael Littlewood and Craig Elliffe (eds) Capital Gains Taxation: A Comparative Analysis of Key Issues (Edward Elgar Publishing, Cheltenham, United Kingdom, 2017) 278
[Library Link] [External Link]
- Time period(s): 1890-1939, 1940-1989, 1990-present
- Topics: capital gains, income tax
P D Groenewegen "Tax reform in Australia and New Zealand" (1988) 6 Environ Plann C Gov Policy 93
[Library Link] [External Link]
- Time period(s): 1940-1989
- Topics: income tax, corporate taxation, fringe benefits tax, GST, Australia