B

Jonathan Barrett "The Tariff and Customs Houses in New Zealand, 1841-1914 (2022) 28 NZJTLP 413
[Library Link] [External Link]

• Time period(s): 1840-1889, 1890-1939
• Topics: architecture, customs houses, customs duties, tariffs, income tax, stamp duties, land tax, excise duties, colonialism 

Jonathan Barrett and Andrew MC Smith "'This is the Trekka': The Causes and Effects of Fiscal Measures on New Zealand’s Motor Vehicle Production and Consumption (1938-1998)" (2025) 31 NZJTLP 177
[Library Link] [External Link] 

• Time period(s): 1940-1989, 1990-present
• Topics: tariffs, customs duties, tax determinism 

Jonathan Barrett "Exploitation, Exchange, and Discontent: New England Whalers and New Zealand’s First Tax Laws" (January 2024) SSRN
[External Link]

• Time period(s): 1840-1889
• Topics: whalers, customs duties, colonialism 

Aditya Basrur "The Conception and Birth of the Stamp Duties Act 1866" (2008) 14 NZJTLP 45
[Library Link] [External Link] 

• Time period(s): 1840-1889
• Topics: customs duties, stamp duties, colonialism 

Richard Boast "Rating of Maori land: A legal history" (2021) 52(4) VUWLR 709
[Library Link] [External Link] 

• Time period(s): 1840-1889, 1890-1939, 1940-1989, 1990-present
• Topics: land taxes, Māori land, local government taxation 

Petra Bogle "New Zealand's 19th century dog taxes" (2022) 28 Auckland U L Rev 78
[Library Link] [External Link] 

• Time period(s): 1840-1889, 1890-1939
• Topics: dog taxes, discriminatory taxation