P

Alison Pavlovich "The Evolution of Tax Competition in 1990s New Zealand" (2022) 28 NZJTLP 181           
[Library Link] [External Link] 

• Time period(s): 1990-present
• Topics: tax competition 

Victoria Plekhanova "The Evolution of the Income Tax Nexus Rules in New Zealand’s Statutes" (2023) 31 NZULR 139           
[Library Link] [External Link] 

• Time period(s): 1890-1939, 1940-1989, 1990-present
• Topics: income tax, tax reform, corporate taxation, property tax 

John Prebble "Historic Landscape of Tax Avoidance in New Zealand" in Fundamentals of Income Taxation (Thomson Reuters, Wellington, 2018) 391           
[Library Link] 

• Time period(s): 1840-1889, 1890-1939, 1940-1989, 1990-present
• Topics: tax avoidance, tax litigation