IDEAS home Printed from https://ideas.repec.org/a/taf/acbsfi/v29y2019i1p79-102.html
   My bibliography  Save this article

Tax failure: New Zealand's short-lived First World War Excess Profits Tax

Author

Listed:
  • Rob Vosslamber

Abstract

In 1915, Great Britain introduced an Excess Profits Duty to help fund the costs of World War One and to ensure social cohesion in the context of war. New Zealand followed the Imperial lead in 1916. Unlike in other British Dominions, the New Zealand Excess Profits Tax was discontinued after only one year. This article discusses the New Zealand Excess Profits Tax. It reviews the context of this tax within the British Empire, the development of the tax in New Zealand, and considers reasons for its early demise. This narrative provides a basis for future research into the practice of taxation in wartime, and the relationship between tax and society.

Suggested Citation

  • Rob Vosslamber, 2019. "Tax failure: New Zealand's short-lived First World War Excess Profits Tax," Accounting History Review, Taylor & Francis Journals, vol. 29(1), pages 79-102, January.
    • Handle: RePEc:taf:acbsfi:v:29:y:2019:i:1:p:79-102
    DOI: 10.1080/21552851.2019.1590215
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/21552851.2019.1590215
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/21552851.2019.1590215?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Fischer, David Hackett, 2012. "Fairness and Freedom: A History of Two Open Societies: New Zealand and the United States," OUP Catalogue, Oxford University Press, number 9780199832705, Decembrie.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Chin, Marshall H. & King, Paula T. & Jones, Rhys G. & Jones, Bryn & Ameratunga, Shanthi N. & Muramatsu, Naoko & Derrett, Sarah, 2018. "Lessons for achieving health equity comparing Aotearoa/New Zealand and the United States," Health Policy, Elsevier, vol. 122(8), pages 837-853.
    2. Ben Gray, 2021. "How Should We Respond to the Global Pandemic: The Need for Cultural Change," Challenges, MDPI, vol. 12(1), pages 1-13, March.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:acbsfi:v:29:y:2019:i:1:p:79-102. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RABF21 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.