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Melinda Jacomb "A History of Taxing Capital Gains in New Zealand: Why Don't We?" (2014) 20 Auckland U L Rev 124           
[Library Link] [External Link] 

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

Samuel Johnston “The Introduction of Land Tax in New Zealand in 1878” [2018] BTR 113           
[Library Link] [External Link] 

• Time period(s): 1840-1889
• Topics: exemptions, land tax, income tax 

Nicola Jones "A history of taxing married women in New Zealand" (2005) 11 Auckland U L Rev 147           
[Library Link] [External Link] 

• Time period(s): 1890-1939, 1940-1989, 1990-present
• Topics: income tax, discriminatory taxes