{"product_id":"9781509993772","title":"New Zealand Tax Law and Policy Critical Junctures and Development","description":"\u003ch1\u003eNew Zealand Tax Law and Policy\u003c\/h1\u003e\u003ch2\u003eCritical Junctures and Development\u003c\/h2\u003e\u003ch3\u003eCraig Elliffe | Johann Hattingh | Victoria Plekhanova\u003c\/h3\u003e\u003cdiv\u003e\u003cb\u003eLaw \/ Taxation\u003c\/b\u003e\u003c\/div\u003e\u003cbr\u003e\u003cdiv\u003e\u003cp\u003e\u003cb\u003eThe untold stories behind New Zealand's tax system through the analysis of the critical junctures in the development of New Zealand tax law and policy.\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003eFrom the 1912 Waihi mining strike to modern asset-stripping rules, from century-old gambling taxes to decades-long debates over the taxation of capital gains, this book reveals the fascinating threads that weave through New Zealand's tax history. Bringing together the insights of judges, policymakers, administrators, and practitioners who have shaped the system, along with inputs from tax academics, this book offers both intimate personal accounts and authoritative outside perspectives on how taxation evolved in Aotearoa and what other countries can learn from it.\u003cbr\u003e\u003cbr\u003eWhy has New Zealand debated a comprehensive capital gains tax for nearly sixty years without implementing one? How did public-private cooperation forge unique policy solutions? How has New Zealand both inspired international tax developments and boldly charted its own course, often diverging from the OECD's tax guidance? These questions and many more are answered through rigorous analysis and compelling storytelling.\u003cbr\u003e\u003cbr\u003eWhether you are a tax professional, a policy analyst, a tax scholar, a student, or simply curious about the history of taxation, this collection offers invaluable insights into one of the world's most competitive, and yet cohesively consultative, tax systems.\u003c\/p\u003e\u003c\/div\u003e\u003cdiv\u003e\u003cp\u003e\u003cb\u003eCraig Elliffe\u003c\/b\u003e is Professor of Taxation Law at the University of Auckland, New Zealand.\u003cbr\u003e\u003cb\u003eJohann Hattingh\u003c\/b\u003e is Professor in the Department of Commercial Law, University of Cape Town, and an Advocate of the High Court of South Africa.\u003cbr\u003e\u003cb\u003eVictoria Plekhanova\u003c\/b\u003e is Senior Lecturer in Commercial Law at the University of Auckland, New Zealand.\u003c\/p\u003e\u003c\/div\u003e\u003cbr\u003e\u003ctable\u003e\n\u003ctr\u003e\n\u003ctd\u003ePublication Date: \u003c\/td\u003e\n\u003ctd\u003e04 February 2027\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003ePublisher: \u003c\/td\u003e\n\u003ctd\u003eBloomsbury Academic\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eImprint: \u003c\/td\u003e\n\u003ctd\u003eHart Publishing\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eISBN-13: \u003c\/td\u003e\n\u003ctd\u003e9781509993772\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eFormat: \u003c\/td\u003e\n\u003ctd\u003eHardback\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003ePage Count: \u003c\/td\u003e\n\u003ctd\u003e448\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003eWeight (oz): \u003c\/td\u003e\n\u003ctd\u003e16.0\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/table\u003e","brand":"Bloomsbury Academic","offers":[{"title":"Default Title","offer_id":51197347758220,"sku":"9781509993772","price":144.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0710\/9545\/1788\/files\/getimage_6bb3085e-8051-416b-91a6-107c8545d93b.jpg?v=1782962447","url":"https:\/\/fh90cf-fv.myshopify.com\/products\/9781509993772","provider":"Late Knight Books and Services, LLC","version":"1.0","type":"link"}