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

  • 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.
  • Maples A., Jone M. and Hodson A. (2020) Inland Revenue facilitated conferences: better than settling disputes with 'clubs and spears'? eJournal of Tax Research 18(2): 466-507.
  • 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 25(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(2): 181-200.