UC Research Repository
Nau mai, haere mai, welcome to the UC Research Repository
The UC Research Repository collects, stores and makes available original research from postgraduate students, researchers and academics based at the University of Canterbury.
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- Items from Journals and Conferences hosted by the University of Canterbury
- University of Canterbury Research Centres
Recent Submissions
Can free shared e bikes enhance wellbeing among social housing residents
(2024) Kingham, Simon; Curl A; Fitt H; Cushla D; Els R; Christina M; James B; Jonathan W; Banwell K
Anaesthetising Taxation? Fairness in New Zealand Taxation Discussions
(2023) Vosslamber, Rob
Long before Adam Smith included equality as one of his taxation maxims, governments have endeavoured to present taxation as more or less fair or equitable, and taxpayers have questioned the fairness or equity of the same. This article considers how the language of
fairness or equity has been used in the reports of past New Zealand tax committees. The article then questions the meaningfulness of such language. The article concludes that the presentation of taxation as more or less fair plays an important motivational, rather than
substantive role.
As an open access journal, all content is freely available without charge to users and their institutions, and articles are accepted on condition that users may read, download, copy, distribute, print, search, or link to the full texts of the articles, or use them for any other lawful purpose without asking prior permission from the publisher or the author.
The potential for walkable street spaces to enhance wellbeing
(2023) Kingham, Simon
Interface Issue One 2002
(HIT Lab (NZ), 2002) HIT Lab NZ