Tax justice and Indigenous sovereignty

Type of content
Journal Article
Publisher's DOI/URI
Thesis discipline
Degree name
Publisher
Journal Title
Journal ISSN
Volume Title
Language
Date
2023
Authors
Scobie, Matthew
Willson, Holly
Evans, Rachel
Williams, Madi
Abstract

This study investigates Māori taxation or tax-like practices to explore the relationship between taxation and Indigenous self-determination in Aotearoa New Zealand. We find historical examples of customary distribution practices, harbour dues, tollways, stock grazing fees and fines and joint stock subscriptions, all practiced by Māori leadership to raise revenues and assert authority. These findings contribute to tax research by advancing an argument for tax justice that takes Indigenous sovereignty seriously.

Description
Citation
Scobie M, Willson H, Evans R, Williams M (2023). Tax justice and Indigenous sovereignty. Journal of Australian Taxation. 25(2). 33-53.
Keywords
Ngā upoko tukutuku/Māori subject headings
Ohaoha | Economics
ANZSRC fields of research
1501 Accounting, Auditing and Accountability
1801 Law
45 - Indigenous studies::4511 - Ngā tāngata, te porihanga me ngā hapori o te Māori (Māori peoples, society and community)::451111 - Te mātauranga ōhanga o te Māori (Māori economics)
45 - Indigenous studies::4511 - Ngā tāngata, te porihanga me ngā hapori o te Māori (Māori peoples, society and community)::451107 - Te kāwana ā-hapori, whakatau take hoki o te Māori (Māori community governance and decision making)
38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenue
Rights
All rights reserved unless otherwise stated