S

Adrian Sawyer "History informing the future: can we improve tax policy and legislation with respect to taxing capital gains? A New Zealand perspective" in Kerrie Sadiq, Chris Evans and Na Li (eds) Taxing Income and Consumption: The Development of International Tax Law and Policy (Edward Elgar Publishing, Cheltenham (UK), 2025) 288           
[External Link] 

• Time period(s): 1890-1939, 1940-1989, 1990-present
• Topics: capital gains, tax reform 

Matthew Shivas, Rob Vosslamber and Andrew Maples “Should Estate Duty Be Resurrected in New Zealand? Insights from a Sample of Experts” (2024) 30 NZJTLP 343           
[Library Link] [External Link]            

• Time period(s): 1840-1889, 1890-1939, 1940-1989, 1990-present           
• Topics: death duties, estate duties, income tax, GST, capital gains, tax reform 

Andrew MC Smith and David G Dunbar "Tax Avoidance Schemes in New Zealand: Limited-Recourse Loans and the Deferred-Deduction Rule" (2005) 59(6) BFIT 249
[Library Link] [External Link] 

• Time period(s): 1940-1989, 1990-present
• Topics: tax avoidance, income tax, GST, corporate taxation 

Susan St John “New Zealand’s Experiment in Tax Neutrality for Retirement Saving” (2007) 32(4) Geneva Papers on Risk & Insurance 532           
[Library Link] [External Link] 

• Time period(s): 1940-1989, 1990-present
• Topics: concessions, retirement savings taxation, superannuation, income tax 

Robert Stephens "Radical tax reform in New Zealand" (1993) 14(3) Fisc Stud 45           
[Library Link] [External Link] 

• Time period(s): 1940-1989
• Topics: income tax, GST, corporate taxation, sales tax