Download This PaperNothing New under the Sun: Tax Avoidance in Otago in 1856
6 Pages Posted: 18 May 2023
Date Written: May 3, 2023
Abstract
This paper examines a rule against tax avoidance enacted by the legislature of the New Zealand province of Otago in 1856. The tax was a toll collectable by licensed operators of ferries over rivers; and the rule required persons crossing the river to pay the toll, even if they did not use the ferry.
Keywords: New Zealand, Legal History, Tax, Avoidance, Anti-Avoidance, Otago, Frucor Case, Ferries Ordinance 1856 (Otago), Ferries Ordinance Amendment Ordinance 1856 (Otago), Simms Case, Peterson Case, Hooper v Horr, Hooper v Reid, Hill v Tudo
JEL Classification: K34
Suggested Citation: Suggested Citation
Littlewood, Michael, Nothing New under the Sun: Tax Avoidance in Otago in 1856 (May 3, 2023). Available at SSRN: https://ssrn.com/abstract=4436939 or http://dx.doi.org/10.2139/ssrn.4436939
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