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The Stigma of the Chinese Poll Tax in Colonial New Zealand

aut.pubs.statewith-academic
aut.relation.endpage1
aut.relation.journalAccounting Historyen_NZ
aut.relation.pages21
aut.relation.startpage1
dark.contributor.authorYong, Sen_NZ
dark.contributor.authorVosslamber, Ren_NZ
dc.date.accessioned2025-01-29T21:34:21Z
dc.date.available2025-01-29T21:34:21Z
dc.date.copyright2022-11-11en_NZ
dc.date.issued2022-11-11en_NZ
dc.description.abstractThis article considers colonial New Zealand's poll tax on Chinese immigrants. Poll taxes were recognised as a badge of slavery and therefore could be used to discriminate and stigmatise. This could only happen if the Chinese had first been labelled, stereotyped and separated from ‘normal’ society, and deprived of their status as full human beings. Anti-Chinese attitudes amongst politicians, lobby groups, the media and society in general paved the way for discriminatory legislation which imposed the poll tax. Since the Chinese were regarded as less than fully human, their liability to discrimination in the form of a poll tax was considered to be justified. Applying Goffman’s theory of stigma, as developed by Link and Phelan, this article analyses why the poll tax was discriminatory by referring to social discourse and to attitudes amongst the politicians and media. The poll tax illustrates how the practice of taxation contributed to discrimination and dehumanisation by referring to a specific form of taxation.
dc.identifier.citationVosslamber, R., & Yong, S. (2023). The stigma of the Chinese poll tax in colonial New Zealand. Accounting History, 28(1), 9-29. https://doi.org/10.1177/10323732221132562
dc.identifier.doi10.1177/10323732221132562en_NZ
dc.identifier.issn1032-3732en_NZ
dc.identifier.urihttp://hdl.handle.net/10292/18505
dc.publisherSAGE Publicationsen_NZ
dc.relation.urihttps://journals.sagepub.com/doi/10.1177/10323732221132562
dc.rights© 202 by SAGE Publications. Free access.
dc.rights.accessrightsOpenAccessen_NZ
dc.titleThe Stigma of the Chinese Poll Tax in Colonial New Zealanden_NZ
dc.typeJournal Article
pubs.elements-id483091
pubs.organisational-data/AUT
pubs.organisational-data/AUT/Faculty of Business, Economics and Law
pubs.organisational-data/AUT/Faculty of Business, Economics and Law/School of Business
pubs.organisational-data/AUT/Faculty of Business, Economics and Law/School of Business/Accounting Department
pubs.organisational-data/AUT/zBusiness School Accreditation
pubs.organisational-data/AUT/zBusiness School Accreditation/2020

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