100 Years of Income Tax

International Bureau of Fiscal Documentation Bulletin, Vol. 47, pp. 59-65, 1993

7 Pages Posted: 1 Apr 2010

See all articles by John Prebble KC

John Prebble KC

Victoria University of Wellington, Te Herenga Waka - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

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

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

John Prebble KC (Contact Author)

Victoria University of Wellington, Te Herenga Waka - Faculty of Law ( email )

PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)

HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

University of Notre Dame Australia - School of Law

Sydney Campus, New South Wales
Australia

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