The history of death duties and gift duty in New Zealand

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dc.contributor.author Littlewood, Antony en
dc.coverage.spatial Centre for Tax Law University of Cambridge, Cambridge, England en
dc.date.accessioned 2012-04-01T19:55:18Z en
dc.date.issued 2010 en
dc.identifier.citation Conference on the History of Tax Law 2010, Centre for Tax Law University of Cambridge, Cambridge, England, 05 Jul 2010 - 06 Jul 2010. 42 pages. 2010 en
dc.identifier.uri http://hdl.handle.net/2292/16212 en
dc.description.abstract This paper traces the rise and fall of death duties and gift duty in New Zealand from 1866 (when death duties were first introduced) until the present day.2 It is a legal history, but seeks to place the development of the law within its political and economic contexts. The story has a number of strands, largely because there was not just one death duty but several (sometimes simultaneously, sometimes sequentially), namely probate duty, legacy duty, succession duty and, finally, estate duty. As for gift duty, it was added to the system in 1885 to stop people avoiding death duties by giving their property away – typically to their children, or on trust for their children, who would in due course inherit anyway. Those who took this course usually did not even lose control over their wealth, because they kept enough of it to keep their children guessing. .... en
dc.relation.ispartof Conference on the History of Tax Law 2010 en
dc.rights Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. en
dc.rights.uri https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm en
dc.title The history of death duties and gift duty in New Zealand en
dc.type Conference Item en
pubs.author-url http://www.google.co.nz/url?sa=t&rct=j&q=the%20history%20of%20death%20duties%20and%20gift%20duty%20in%20new%20zealand&source=web&cd=1&ved=0CCwQFjAA&url=http://www.ctl.law.cam.ac.uk/File/tax_history_conference_2010/papers/Estate%2520and%2520Gift%2520Duty%2520-%2520Littlewood.doc&ei=WLF4T_m4Ou2QiAfr98zyBA&usg=AFQjCNHldACcEazk1wJxpkvB2P721PMwMw&cad=rja en
pubs.finish-date 2010-07-06 en
pubs.start-date 2010-07-05 en
dc.rights.accessrights http://purl.org/eprint/accessRights/RestrictedAccess en
pubs.subtype Conference Paper en
pubs.elements-id 301721 en
pubs.org-id Law en
pubs.org-id Faculty Administration Law en
pubs.record-created-at-source-date 2012-02-23 en


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