100 Years of Income Tax
International Bureau of Fiscal Documentation Bulletin, Vol. 47, pp. 59-65, 1993
7 Pages Posted: 1 Apr 2010
Date Written: 1993
Abstract
The passage of the Land and Income Assessment Act 1891 saw the introduction of income tax in New Zealand. Since then there have been many changes to the regime but none have softened the reputation of income tax law as being the most complicated and internally inconsistent of all laws. There are many reasons for this reputation. The article attempts to explain the inconsistency through reference to history and principle.
Keywords: Income tax, Jurisprudence, Tax history, Tax principles
JEL Classification: K34
Suggested Citation: Suggested Citation
Prebble KC, John, 100 Years of Income Tax (1993). International Bureau of Fiscal Documentation Bulletin, Vol. 47, pp. 59-65, 1993, Available at SSRN: https://ssrn.com/abstract=1581194
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