Tax justice and Indigenous sovereignty
| dc.contributor.author | Scobie, Matthew | |
| dc.contributor.author | Willson, Holly | |
| dc.contributor.author | Evans, Rachel | |
| dc.contributor.author | Williams, Madi | |
| dc.date.accessioned | 2024-05-13T00:59:59Z | |
| dc.date.available | 2024-05-13T00:59:59Z | |
| dc.date.issued | 2023 | |
| dc.description.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. | |
| dc.identifier.citation | Scobie M, Willson H, Evans R, Williams M (2023). Tax justice and Indigenous sovereignty. Journal of Australian Taxation. 25(2). 33-53. | |
| dc.identifier.issn | 1440-0405 | |
| dc.identifier.uri | https://hdl.handle.net/10092/106665 | |
| dc.language.iso | en | |
| dc.rights | All rights reserved unless otherwise stated | |
| dc.rights.uri | http://hdl.handle.net/10092/17651 | |
| dc.subject.anzsrc | 1501 Accounting, Auditing and Accountability | |
| dc.subject.anzsrc | 1801 Law | |
| dc.subject.anzsrc | 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) | |
| dc.subject.anzsrc | 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) | |
| dc.subject.anzsrc | 38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenue | |
| dc.subject.msh | Ohaoha | Economics | |
| dc.title | Tax justice and Indigenous sovereignty | |
| dc.type | Journal Article | |
| uc.college | UC Business School | |
| uc.department | Management, Marketing and Tourism |