Race and Tax Policy: The Case of the Chinese Poll Tax

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aut.relation.endpage164
aut.relation.issue1en_NZ
aut.relation.journalJournal of Australian Taxationen_NZ
aut.relation.startpage147
aut.relation.volume20en_NZ
aut.researcherYong, Siew
dc.contributor.authorYong, Sen_NZ
dc.contributor.authorVosslamber, Ren_NZ
dc.date.accessioned2018-11-15T04:29:33Z
dc.date.available2018-11-15T04:29:33Z
dc.date.copyright2018-09-28en_NZ
dc.date.issued2018-09-28en_NZ
dc.description.abstractThe Chinese poll tax was introduced in English-speaking countries, including Australia, Canada, New Zealand, and the United States, during the nineteenth century. Though this tax was justified on social and economic grounds, it is largely a race-based tax as it was targeted at Chinese immigrants. This article provides a historical analysis of the New Zealand and Californian (American) poll tax. It also evaluates the relationship between the poll tax and immigration. Given the widespread Chinese poll tax in these countries, this evaluation has international significance, and demonstrates the central role of taxes in the formation and maintenance of civic identity. It also has contemporary implications given the extensive number of racially diverse immigrants, including the Chinese, who have migrated and are migrating to Western developed nations.
dc.identifier.citationJournal of Australian Taxation, Vol. 20 (1), Article 6.
dc.identifier.issn1440-0405en_NZ
dc.identifier.urihttps://hdl.handle.net/10292/12017
dc.publisherThe Journal of Australian Taxation (JAT)
dc.relation.urihttps://www.jausttax.com/2018/09/28/volume20-issue01-yong-and-vosslamberen_NZ
dc.rightsAs 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.
dc.rights.accessrightsOpenAccessen_NZ
dc.titleRace and Tax Policy: The Case of the Chinese Poll Taxen_NZ
dc.typeJournal Article
pubs.elements-id344099
pubs.organisational-data/AUT
pubs.organisational-data/AUT/Business, Economics & Law
pubs.organisational-data/AUT/Business, Economics & Law/Accounting
pubs.organisational-data/AUT/Business, Economics & Law/Accounting/Accounting PBRF 2012
pubs.organisational-data/AUT/Business, Economics & Law/NZWRI - NZ Work Research Institute
pubs.organisational-data/AUT/Faculty of Business, Economics and Law
pubs.organisational-data/AUT/Faculty of Business, Economics and Law/Accounting
pubs.organisational-data/AUT/Faculty of Business, Economics and Law/NZ Work Research Institute
pubs.organisational-data/AUT/PBRF
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law/Accounting Department PBRF 2018
pubs.organisational-data/AUT/PBRF/PBRF Business Economics and Law/Faculty Review Team PBRF 2018
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