The history of humankind is for the most part the story of a struggle to survive. For the
overwhelming majority of people, life has largely consisted of the pursuit of food and shelter and …

This book tells an instructive tale of Hong Kong's tax system from 1940 (when taxes on income
were first introduced in the territory) until the present day. For Hong Kong's own historians …

Hong Kong's tax system is inherently inequitable; it permits avoidance and evasion ofkinds
and on a scale which in other developed jurisdictions would be considered scandalous; and …

New Zealand Superannuation (NZS) forms the foundation of New Zealand’s retirement
income policy. NZS is a universal, Pay As You Go (PAYG), taxable age pension, partially …

The aim of this article is to provide an account of the history of death duties and gift duty in
New Zealand. This is worth doing for two main reasons. First, the story of these taxes’ rise and …

Since the New Zealand Supreme Court was established in 2004, two tax avoidance cases
have come before it: Ben Nevis Ltd v Commissioner of Inland Revenue, which concerned the …

Well established as a valuable source of reference for architects, landscape architects,
professionals and students designin external works. This volume covers water features and offers …

In 2001, the government established the New Zealand Superannuation Fund. This is intended
to partially pre-fund the future costs of New Zealand Superannuation, the universal Tier 1 …

Scale deposition in the near well bore and the production tubing of an oil production well can
have a major impact on the productivity of the well. Normally, this problem can be avoided …

The aim of this paper is twofold–first, to present a selective overview of the work undertaken
in connection with the series of tax history conferences initiated in 2002 by the late Professor …