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Adrian Sawyer The Effectiveness of Tax Reviews in New Zealand: An Evaluation and Proposal for Improvement (University of Canterbury, 2020)           
[External Link]            

• Time period(s): 1890-1939, 1940-1989, 1990-present
• Topics: land tax, income tax, GST, capital gains, corporate taxation, tax avoidance, fringe benefits tax, tax reform 

Matthew Scobie, Holly Willson, Rachael Evans and Madi Williams "Tax justice and Indigenous Sovereignty" (2023) 25(2) J Aust Tax 33           
[Library Link] [External Link] 

• Time period(s): pre-1840, 1840-1889
• Topics: colonialism, dog tax, customs duties, precolonial taxation  

Andrew MC Smith "A History of New Zealand's Double Tax Agreements" (2010) 16 NZJTLP 105           
[Library Link] [External Link] 

• Time period(s): 1890-1939, 1940-1989, 1990-present
• Topics: income tax, exemptions, international taxation, tax treaties 

Andrew MC Smith “Negotiating Double Tax Agreements Without the OECD Model Agreement: New Zealand’s Early Double Tax Agreements” (April 2013) SSRN. 
[External Link]

• Time period(s): 1890-1939, 1940-1989
• Topics: income tax, exemptions, international taxation, tax treaties 

Andrew MC Smith “The History of New Zealand's Double Tax Conventions” in Michael Lang and Ekkehart Reimer (eds) The History of Double Taxation Conventions in the Pre-BEPS Era (IBFD Publications, 2020) 693
[Library Link] 

• Time period(s): 1890-1939, 1940-1989, 1990-present
• Topics: income tax, exemptions, international taxation, tax treaties

Robert Stephens "The Economic and Equity Effects of GST in New Zealand" in Richard Krever and David White (eds) GST in Retrospect and Prospect (Brookers, Wellington, 2007) 65           
[Library Link] 

• Time period(s): 1940-1989, 1990-present
• Topics: GST