Andrew Maples

Associate ProfessorAssociate Professor Andrew Maples

Meremere 503
Internal Phone: 93974

Qualifications & Memberships

Research Interests

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.

Recent Publications

  • Maples A. and Minas J. (2023) Capital Gains Tax Reviews In New Zealand – The First 50 Years (1951- 2000) (Or The Wheel Turns Slowly). New Zealand Journal of Taxation Law and Policy 23(1): 79-121.
  • Maples A. (2022) The Tax Working Group Question "Are We Taxing The Right Thing?" - The People Speak. New Zealand Journal of Taxation Law and Policy 28(3): 255-275.
  • Maples A. (2022) The Taxation of Capital Income - Refections on the 1989 Consultative Document on the Taxation of Income from Capital. New Zealand Journal of Taxation Law and Policy 28(1): 11-25.
  • Minas J. and Maples A. (2021) A comprehensive CGT for New Zealand: “political suicide” or tax policy saviour? Australian Tax Forum 36(1): 71-102.
  • Maples A., Hodson A. and Jone M. (2020) Exploring the Effectiveness of Using an Extended Case study in the Teaching of Taxation. Journal of the Australasian Tax Teachers Association 15(1): 198-231.