UC SPARK - University of Canterbury - New Zealand

Dr Robert John Vosslamber

Department of Accounting and Information Systems

Fields of Research

  • Accounting history
  • Accounting and religion
  • Taxation history
  • Taxation equity

Researcher Summary

My research links my background as an accoutant with my interest in the humanities.  In particular, I believe that the past can inform present practice, and provide a guide for future policy.  Since accounting and taxation both affect the allocation of resources in society, the ethical effects of both should be uncovered and debated.  I aim to contribute to this process.

Subject Area: Disciplines

Research Groups

Prizes and Awards

  • Fulbright New Zealand General ( 2014 )

Research/Scholarly/Creative Works

Journal Articles
  • Vosslamber RJ. (2017) Taxing or Penalising? Tobacco, Obesity and Taxation.. Journal of the Australasian Tax Teachers Association 12(1): 166-192.
  • Vosslamber RJ. (2016) What Looks Like a PST and Smells Like a PST...? New Zealand Journal of Taxation Law and Policy 22(2): 106-113.
  • Vosslamber R. (2015) After the earth moved: Accounting and accountability for earthquake relief and recovery in the early twentieth-century New Zealand. Accounting History 20(4): 518-535. http://dx.doi.org/10.1177/1032373215602080.
  • Vosslamber R. (2015) Removing a Parasitic Element': Speculation, Housing Affordability and the 1973 Property Speculation Tax. New Zealand Journal of Taxation Law and Policy 20(2): 169-189.
  • Vosslamber R. (2014) Legal, Accounting, Political or Economic?: The Evolution of Tax Depreciation in New Zealand. New Zealand Journal of Taxation Law and Policy 20(2): 124-143.
  • Vosslamber R. (2014) The Road to Freedom? Hayek and New Zealand's Tax Depreciation. Journal of the Australasian Tax Teachers Association 9(1): 126-146.
  • Vosslamber R. (2011) How Much (II)? Income Taxation on Employment 1985-2010. New Zealand Journal of Taxation Law and Policy 17(1): 13-32.
  • Vosslamber R. (2009) How Much? Taxation on New Zealanders' Employment Income 1893-1984. New Zealand Journal of Taxation Law and Policy 15(4): 299-321.
Conference Contributions - Other
  • Vosslamber RJ. (2017) A Fair Sacrifice of Wealth? New Zealand’s World War I Excess Profits Tax. Adelaide, SA: AFAANZ Accounting History 10SIG, 1-1 Jul 2017
  • Vosslamber RJ. (2017) A Tax or a Fine? The Development and Relevance of Tobacco Taxation. Masterton, NZ: Australasian Tax Teachers Association, 18-20 Jan 2017
  • Vosslamber R. (2015) Good tax policy? The case of the Chinese poll tax. Brisbane, Australia: 3rd Meeting of the Tax History Chapter (THC), 2-2 Jul 2015
  • Vosslamber R. (2015) The more things change... Accounting for New Zealand's Earthquake Commission. Ballarat, Australia: 8th Accounting History International Conference, 19-21 Aug 2015
  • Vosslamber R. (2014) General or discrete? Hayek and the politics of New Zealand's tax depreciation. Brisbane, Australia: 26th Australasian Tax Teachers Association Conference (ATTA), 20-22 Jan 2014
  • Vosslamber R. (2013) Accountability in a crisis: The case of the 1931 Hawke's Bay earthquake. Seville, Spain: 7th Accounting History International Conference, 25-27 Sep 2013
  • Vosslamber R. (2013) Legal, accounting, economic, or political? The development of Tax Depreciation in New Zealand. Brisbane, Australia: 1st Australasian Tax History Chapter, 27-27 Jun 2013
  • Vosslamber R. (2013) Legal, accounting, economic, or political? The development of tax depreciation in New Zealand. Seville, Spain: 4th Accounting History International Emerging Scholars Colloquium, 25-25 Jul 2013
  • Vosslamber R. (2011) More than Numbers: The Law and the Lore of Taxation. Melbourne, Australia: 23rd Australasian Tax Teachers Association Conference, 19-21 Jan 2011
  • Vosslamber R. (2010) Anaesthetising Taxation? Fairness and Equity in New Zealand Taxation. Christchurch, New Zealand: 2010 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, 4-6 Jul 2010
  • Vosslamber R. (2010) Tax History and Tax Policy: New Zealand's 1958 "Black" Budget. Wellington, New Zealand: 6th Accounting History International Conference: Accounting and the State, 18-20 Aug 2010
  • Vosslamber R. (2007) Putting Taxation in Its Place: Personal Income Taxation and History. Hobart, Australia: 2008 Australasian Tax Teachers' Association Conference (ATTA 2008), 23-25 Jan 2008
Theses / Dissertations
  • Vosslamber R. (2010) Taxing and Pleasing: The Rhetoric and Reality of Vertical Equity in the Development of the New Zealand Income Tax on Employees, 1891-1984. http://hdl.handle.net/10092/4148. Christchurch, New Zealand. University of Canterbury.
Other
  • Vosslamber R. (2013) John Tiley (Ed.) Studies in the History of Tax Law, Vol 5. Hart Publishing: Oxford and Portland, 2012; 502pp. Accounting History 18(1): 127-128. http://dx.doi.org/10.1177/1032373212463376. [Book Review].
  • Vosslamber R. (2008) Accounting Theory: Research, Regulation and Accounting Practice by Gaffikin. Frenchs Forest: Pearson, 2008. Pacific Accounting Review 20(3): 284-286. [Book review].
Additional Publications
  • Hall CM., Malinen S., Nilakant V., Vosslamber R., Walker B. and Wordsworth R. (2016) Undertaking business, consumer and organisational research in a disaster setting. In Hall CM; Malinen S; Vosslamber R; Wordsworth R (Ed.), Business and Post-disaster Management: Business, organisational and consumer resilience and the Christchurch earthquakes: 251-268. Abingdon: Routledge.
  • Hall CM., Malinen S., Vosslamber R. and Wordsworth R. (2016) Introduction: the business, organisational and destination impacts of natural disasters - the Christchurch earthquakes 2010-2011. In Hall CM; Malinen S; Vosslamber R; Wordsworth R (Ed.), Business and Post-disaster Management: Business, organisational and consumer resilience and the Christchurch earthquakes: 3-22. Abingdon: Routledge.
  • Hall CM; Malinen S; Vosslamber R; Wordsworth R (Ed.) (2016) Business and Post-disaster Management: Business, organisational and consumer resilience and the Christchurch earthquakes. Abingdon, Oxford: Routledge. i-298.
  • Vosslamber R. (2016) Disasters, insurance and accounting. In Hall CM; Malinen S; Vosslamber R; Wordsworth R (Ed.), Business and Post-disaster Management: Business, organisational and consumer resilience and the Christchurch earthquakes: 219-229. Abingdon: Routledge.