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Can A Poll Tax Ever Be Acceptable? - Evidence from Colonial New Zealand

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dc.contributor.author Fowler, Carolyn
dc.contributor.author Smith, Andrew M C
dc.date.accessioned 2008-04-16T05:08:36Z
dc.date.accessioned 2022-07-05T02:45:08Z
dc.date.available 2008-04-16T05:08:36Z
dc.date.available 2022-07-05T02:45:08Z
dc.date.copyright 2008
dc.date.issued 2008
dc.identifier.uri https://ir.wgtn.ac.nz/handle/123456789/18762
dc.description.abstract Poll taxes, while simple in concept, have a regressive effect and unsurprisingly are usually unpopular for this reason which is why they are not commonly used today. Poll taxes were imposed in 19th century New Zealand, with one of the earliest being a form of poll tax imposed by the Nelson Province in 1856 to fund public education. Despite the inherent shortcomings of a poll tax, the Nelson education tax was eventually accepted and defended by the community and produced revenue to fund public education. This paper examines the history of the Nelson poll tax to determine why it was successful when elsewhere, both in earlier and later times, poll taxes have been the focus of considerable dissent which has eventually lead to their demise. Among other reasons, the poll tax revenue being ear-marked for a specific purpose that was perceived by the wider community as important was a major factor in the success of the tax. en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.publisher Te Herenga Waka—Victoria University of Wellington en_NZ
dc.relation.ispartofseries Working Paper en_NZ
dc.relation.ispartofseries No. 59 en_NZ
dc.subject Community benefit en_NZ
dc.subject Public funding en_NZ
dc.subject Taxation methods en_NZ
dc.title Can A Poll Tax Ever Be Acceptable? - Evidence from Colonial New Zealand en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit School of Accounting and Commercial Law en_NZ
vuwschema.contributor.unit Centre for Accounting, Governance and Taxation Research en_NZ
vuwschema.subject.anzsrcfor 150199 Accounting, Auditing and Accountability not elsewhere classified en_NZ
vuwschema.subject.marsden 390118 Taxation Law en_NZ
vuwschema.subject.marsden 340209 Public Sector Economics en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcforV2 350199 Accounting, auditing and accountability not elsewhere classified en_NZ

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