P
Alison Pavlovich "How Should New Zealand Tax its Inbound Investors? The development of a tax policy framework and an analysis of current settings against the framework" (PhD Thesis, University of Auckland, 2022)
[External Link]
- Time period(s): 1940-1989, 1990-present
- Topics: tax competition, corporate taxation, income tax, colonialism, tax reform, international tax, tax treaties, capital gains
Christina Posner "The Neoliberal Evolution of New Zealand's Tax Policy for Families with Children: Is It Really Working for Families?" (2023) 8 NZWLJ 56
[Library Link] [External Link]
- Time period(s): 1940-1989, 1990-present
- Topics: income tax, GST, tax reform
John Prebble "100 Years of Income Tax" (1993) 47 IBFD Bull 59
[External Link]
- Time period(s): 1890-1939, 1940-1989, 1990-present
- Topics: income tax, land tax, fringe benefit tax, tax avoidance, corporate taxation
John Prebble “New Zealand’s 1988 International Tax Regime for Trusts” (1989) 6 ATF 65
[Library Link] [External Link]
- Time period(s): 1940-1989
- Topics: international taxation, trusts, income tax
John Prebble "Tax Reform in New Zealand" (1987) 6(1) Econ Pap 61
[External Link]
- Time period(s): 1940-1989
- Topics: income tax, GST, tax reform, fringe benefit tax, corporate taxation, sales tax, tax avoidance, tax administration
David Preston Retirement Income in New Zealand: the historical context (Retirement Commission, Auckland, December 2008)
[External Link]
- Time period(s): 1890-1939, 1940-1989, 1990-present
- Topics: retirement savings taxation, superannuation