This foreword remarks that the publication of a book on Competition Law and Policy is particular timely due to recent changes in New Zealand society and the economy as well as the closer linking of the New Zealand and Australian markets. It notes the extent to which the New Zealand Courts and...

This paper argues that there is too great a reliance placed on anti-avoidance provisions, discretions reposed in the revenue, and judicially developed doctrines as a means of countering tax avoidance. In view of the difficulties in defining and countering tax avoidance, it is suggested that...

The so-called Chicago School of law and economics, which emerged in the late 1970s, was regarded by many lawyers with considerable suspicion. Much of this suspicion was due to the artificial and unrealistic nature of the assumptions about human motivation that underpinned that School’s...

The article explores the legacy of British tax concepts on the development of New Zealand tax laws. After an historical sketch of the legislation leading through to the total rewrite of income tax law in plain English user-friendly style in the Income Tax Act 2007, the article charts the moves...