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. (2023) Resolving Tax Disputes in New Zealand - Tax Practitioner Reflections (forthcoming). New Zealand Journal of Taxation Law and Policy 23(2): 13,310.
- 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.