Littlewood on Nothing New Under the Sun: Tax Avoidance in Otago in 1856

Michael Littlewood, University of Auckland Faculty of Law, has published Nothing New under the Sun: Tax Avoidance in Otago in 1856. Here is the abstract.

This paper examines a rule against tax avoidance enacted by the legislature of the New Zealand province of Otago in 1856. The tax was a toll collectable by licensed operators of ferries over rivers; and the rule required persons crossing the river to pay the toll, even if they did not use the ferry.

Download the paper from SSRN at the link.