Qualifications & Memberships
Research interests include aspects of the capital-revenue distinction, capital gains taxation and Goods and Services Tax, fringe benefit tax issues and aspects of international taxation.
- Jone M. and Maples A. (2019) Small Tax Dispute Resolution in New Zealand: Is There a Better Way? A Consideration of Overseas Processes. New Zealand Journal of Taxation Law and Policy 24(2): 137-180.
- Maples A. (2019) A Bit of Tax for the Revenue Authority: The Taxation of Cryptocurrency in New Zealand - Some Initial Thoughts. New Zealand Journal of Taxation Law and Policy 25(3): 181-200.
- Maples AJ. and Sawyer AJ. (2017) The New Zealand GST and its Global Impact: 30 Years On. New Zealand Journal of Taxation Law and Policy 23(1): 9-26.
- Woellner R. and Maples AJ. (2017) In search information - A comparison of New Zealand and Australian Access Powers. Journal of the Australasian Law Teachers Association 10: 146-168.
- James SR. and Maples AJ. (2016) The relationship between principles and policy in tax administration: Lessons from the United Kingdom capital gains tax regime with particular reference to a proposal for a capital gains tax for New Zealand. eJournal of Tax Research 14(2): 455-485.