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- W274952971 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." @default.
- W274952971 created "2016-06-24" @default.
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- W274952971 date "1993-01-01" @default.
- W274952971 modified "2023-09-23" @default.
- W274952971 title "100 Years of Income Tax" @default.
- W274952971 hasPublicationYear "1993" @default.
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