Substance but not form: capital taxation and public finance in New Zealand,1840-1859

Abstract

This study focuses on the implementation of capital taxation and public finance in New Zealand during the period 1840-1859, as they affected, and continue to affect Maori, evidenced in part through current day grievances over past land loss. It is argued that taxation by pre-emption - the monopoly purchase of land by the Crown for resale at inflated prices - was in substance if not form, a kind of capital gains tax on Maori land owners. The investigation traces the related problem of taxation without representation that further discriminated against Maori. Through its analysis of official documents and unofficial sources, the study demonstrates a linkage between a discriminatory taxation and disenfranchisement regime with impoverishment and eventual conflict.

Keywords

Taxation History Maori New Zealand Public Finance

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