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"Ability to Pay in New Zealand's Tax System"    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
R v Hamblyn	(1997) 15 CRNZ 58		New Zealand	circa 1997			3
Ruka v Department of Social Welfare	[1996] NZCA 487; [1997] 1 NZLR 154; [1997] NZAR 15; [1996] NZFLR 913; (1996) 14 CRNZ 196; (1996) 14 FRNZ 622	Court of Appeal of New Zealand	New Zealand	1 Oct 1996	NZLII		106
"The Abolition of Land Tax in New Zealand Searching For Causes And Policy Lessons"	(1993) 10 Australian Tax Forum 242	Australian Tax Forum	Australia	circa 1993			1
"Tax Fairness Principles: A Conceptual, Historical and Practical Review"	(1992) 9 Australian Tax Forum 84	Australian Tax Forum	Australia	circa 1992			1
"Poverty Traps in New Zealand"	(1991) 8 Australian Tax Forum 63	Australian Tax Forum	Australia	circa 1991			1
"The Tax Unit Debate: Notes on the Critical Resources of a Feminist Revenue Law Scholarship"	(1990) 91 Canadian Journal of Women and the Law 512	Canadian Journal of Women and the Law	Canada	circa 1990	HeinOnline		1
"The Ironic Legacy of Eisner v Macomber"	(1990) 7 Australian Tax Forum 191	Australian Tax Forum	Australia	circa 1990			3
"Taxation of Fringe Benefits - An Economist's Perspective"	(1987) 4 Australian Tax Forum 97	Australian Tax Forum	Australia	circa 1987			1
Mauri v Department of Social Welfare	(1987) 4 NZFLR 481		New Zealand	circa 1987			2
"Tax Reform and the Tax Unit"	(1984) 1 Australian Tax Forum 472	Australian Tax Forum	Australia	circa 1984			1
Reid v Commissioner of Inland Revenue	(1983) 6 NZTC 61,624		New Zealand	circa 1983	CCH New Zealand		3
Burnett's Motor Ltd v CIR	(1977) 2 TRNZ 359		New Zealand	circa 1977			1
Scott v FCT	[1966] HCA 48; (1966) 117 CLR 514; [1967] ALR 561; (1966) 14 ATD 286; (1966) 10 AITR 367; 40 ALJR 205	High Court of Australia	Australia - Commonwealth	24 Aug 1966	AustLII		320
FCT v Dixon	[1952] HCA 65; (1952) 86 CLR 540; [1953] ALR 17; (1952) 10 ATD 82; (1952) 5 AITR 443	High Court of Australia	Australia - Commonwealth	11 Dec 1952	AustLII		313
Scott v C of T (NSW)	[1935] SR (NSW) 215	Supreme Court of New South Wales	Australia - New South Wales	circa 1935			6
Eisner v Macomber	252 US 189; 64 L Ed 521; 40 SCt 189	United States Supreme Court	United States	16 Apr 1919	WorldLII		236
Tennant v Smith	[1892] AC 150		United Kingdom	circa 1892	LexisNexis / Westlaw		87