UC Research Profile - University of Canterbury - New Zealand

Mr Alistair Graham Hodson

Contact

Department: Department of Accounting and Information Systems

Email: alistair.hodson@canterbury.ac.nz

Direct Dial: +64 3 3693703

Office: Meremere 517

Language: English

Research / Creative works

Fields of Research

Taxation administration & enforcement
Taxation compliance
Taxation history
Taxation penalties

Researcher Summary

Research interests include tax administration, compliance, ethics and taxation history.

Subject Area: Disciplines

Accounting and Finance: Tax

Resources

Staff webpage

Research/Scholarly/Creative Works

Hodson A. (2020) New Zealand Taxation 2020: Principles, Cases and Questions. New Zealand Taxation 2020: Principles, Cases and Questions: 965-1004.Thomson Reuters. (Chapters)

Hodson A. (2020) New Zealand Taxation 2021: Principles, Cases and Questions. New Zealand Taxation 2021: Principles, Cases and Questions: 967-1006. Wellington: Thomson Reuters New Zealand Ltd. (Chapters)

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. (Journal Articles)

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. (Journal Articles)

Hodson A. (2018) Comment: John George Russell: 1934 to 2018. New Zealand Journal of Taxation Law and Policy 24(4): 327-336. (Journal Articles)

Hodson A. (2018) Tax Administration. In Coleman J (Ed.), New Zealand Taxation 2018: Principles, Cases and Questions: 939-974.Thomson Reuters. (Chapters)

Hodson A. (2018) Tax Administration. In Coleman J (Ed.), New Zealand Taxation 2019: Principles, Cases and Questions: 961-996. Wellington: Thomson Reuters. (Chapters)

Hodson AG. (2018) Inland Revenue's New Circular Compliance Model - An Overview. Journal of the Australasian Tax Teachers Association 13(1): 187-211. (Journal Articles)

Hodson AG. (2018) The Case of the Commissioner's Unusual Conduct - A Rare and Successful Judicial Review. Griffith Business School, Gold Coast Campus, Queensland, Australia: 9th Queensland Tax Researchers' Symposium, 9-9 Jul 2018. (Conference Contributions - Other)

Hodson AG. (2018) The Spinning Wheel - Inland Revenue's New Compliance Model: Why the Change and Does It Really Matter? Monash University, Caulfield Campus, Melbourne: The Australasian Tax Teachers Association 30th Annual Conference - Sharing the Burden - Tax Reforms Shifting from Winners and Losers, 17-19 Jan 2018. (Conference Contributions - Other)

Hodson A. (2017) Tax Administration. New Zealand Taxation 2017: Principles, Cases and Questions: 937-970.Thomson Reuters. (Chapters)

Hodson A. (2016) Caught in a time warp - Mr JG Russell, The Great Tax Avoider of Old. Sydney, Australia: 28th Australasian Tax Teachers Association Conference - Tax and Time Travel: Looking Forwards and Looking Backwards, 20-22 Jan 2016. (Conference Contributions - Other)

Hodson A. (2016) Tax Administration. In Thomson Reuters (Ed.), New Zealand Taxation 2016: Principles, Cases and Questions: 943-977. Wellington: Thomson Reuters. (Chapters)

Hodson AG. (2016) Tribute to Judge Paul Barber QSO: 1937 to 2016. New Zealand Journal of Taxation Law and Policy 22(4): 319-326. (Journal Articles)

Hodson A. (2015) The Artful Dodger - Game Playing with Tax Law. Hull, UK: 24th Annual Conference of the Tax Research Network, 9-10 Sep 2015. (Conference Contributions - Other)

Hodson A. (2015) Disputes and Penalties. In Vosslamber R (Ed.), New Zealand Taxation 2015: Principles, Cases and Questions: 971-1006. Wellington: Thomson Reuters. (Chapters)

Hodson A. (2015) Tax Administration. In Vosslamber R (Ed.), New Zealand Taxation 2015: Principles, Cases and Questions: 937-970. Wellington: Thomson Reuters. (Chapters)

Sawyer AJ., Brand T. and Hodson A. (2015) South East Asian Tax Administration Issues in the Drive to Attract Foreign Direct Investment: Is a Regional Tax Authority the Way Forward? eJournal of Tax Research 13(2): 438-469. (Journal Articles)

Hodson A. (2014) Disputes and Penalties. In Vosslamber R (Ed.), New Zealand Taxation 2014: Principles, Cases and Questions: 967-1002. Wellington: Thomson Reuters. (Chapters)

Hodson A. (2014) Tax Administration. In Vosslamber R (Ed.), New Zealand Taxation 2014: Principles, Cases and Questions: 935-966. Wellington: Thomson Reuters. (Chapters)

Hodson AG. (2014) Book review - Sham Transactions Oxford University Press (2014) edited by Edwin Simpson and Miranda Stewart. The review was featured in the New Zealand Journal of Taxation Law and Policy Volume 20, Number 4, December 2014. New Zealand Journal of Taxation Law and Policy 20(4): 314-317. (Other)

Hodson AG., Maples AJ. and Sawyer AJ. (2014) Shake, Rattle and Roll: Lessons from the classroom following a major catastrophic event - the University of Canterbury Tax Teaching Experience. Brisbane, Australia: 26th Australasian Tax Teachers Association Conference (ATTA), 20-22 Jan 2014. (Conference Contributions - Other)

Hodson A. (2013) Game of Endurance: Inland Revenue's Most Persistent Litigant. Brisbane, Australia: Inaugural Meeting of the Australasian Tax History Chapter (THC), 27-27 Jun 2013. (Conference Contributions - Other)

Hodson A. (2013) Tax Administration. In Vosslamber R (Ed.), New Zealand Taxation 2013: Principles, Cases and Questions: 941-1009. Wellington: Thomson Reuters. (Chapters)

Hodson A. (2013) Tax Avoidance. In Vosslamber R (Ed.), New Zealand Taxation: Principles, Cases and Questions (10th ed.): 1011-1045. Wellington: Thomson Reuters. (Chapters)

Hodson A. (2013) Trading Stock. In Vosslamber R (Ed.), New Zealand Taxation 2013: Principles, Cases and Questions: 381-401. Wellington: Thomson Reuters. (Chapters)

Hodson AG. (2013) John George Russell and His Impact on New Zealand Tax Jurisprudence: An Investigative Analysis. Christchurch, New Zealand. University of Canterbury. (Theses / Dissertations)

Hodson A. (2012) Tax Administration. In Withers J (Ed.), New Zealand Taxation 2012: Principles, Cases and Questions: 981-1049. Wellington: Thomson Reuters. (Chapters)

Hodson A. (2012) Trading Stock. In Withers J (Ed.), New Zealand Taxation 2012: Principles, Cases and Questions: 391-410. Wellington: Thomson Reuters. (Chapters)

Hodson A. (2011) Tax Administration. In Withers J (Ed.), New Zealand Taxation 2011: Principles, Cases and Questions: 935-1002. Wellington: Thomson Brookers. (Chapters)

Hodson A. (2011) Trading Stock. In Withers J (Ed.), New Zealand Taxation 2011: Principles, Cases and Questions: 391-410. Wellington: Thomson Brookers. (Chapters)

Hodson AG. (2011) Track A to E Alphabet Soup: John Russell's Still Cooking! Journal of the Australasian Tax Teachers Association 6(1): 68-95. (Journal Articles)

Hodson AG. (2011) Track A to E Alphabet Soup: John Russell's Still Cooking! Melbourne, Australia: 23rd Australian Tax Teachers Association Annual Conference (ATTA) - Tax: It's More Than Numbers, 19-21 Jan 2011. (Conference Contributions - Other)

Hodson A. (2010) Tax Administration. In Emery J; Becker MW; Greening MJ (Ed.), New Zealand Taxation 2010: Principles, Cases and Questions: 1005-1073. Wellington: Thomson Brookers. (Chapters)

Hodson A. (2010) Trading Stock. In Emery J; Becker MW; Greening MJ (Ed.), New Zealand Taxation 2010: Principles, Cases and Questions: 425-448. Wellington: Thomson Brookers. (Chapters)

Hodson A. (2009) Sticks and Stones' - The Social Cost of New Zealand's First Two Supreme Court Tax Avoidance Decisions: Is a Scheme Disclosure Provision the Way Forward for New Zealand? Cardiff, UK: Tax Research Network Conference, 10-11 Sep 2009. (Conference Contributions - Other)

Hodson A. (2009) Trading stock. In Greening MJ (Ed.), New Zealand Taxation 2009: Principles, Cases and Questions: 403-424. Wellington: Thomson Brookers. (Chapters)

Hodson A. (2008) Will the Real Taxpayer Please Stand Up: There's Humour in the Detail. Hobart, Australia: 2008 Australasian Tax Teachers' Association Conference, 23-25 Jan 2008. (Conference Contributions - Other)

Hodson A. (2007) Two Interesting Challenges to the Commissioner's Use of Section 17 Notices. New Zealand Journal of Taxation Law & Policy 13(2): 211-222. (Journal Articles)

Hodson AG. (2007) Section 17: A Blunt but Fettered Instrument. University of Sheffield, Sheffield, UK: Tax Research Network (TRN) 16th Annual Conference, 6-7 Sep 2007. (Conference Contributions - Other)

Editorial Work

Editorial Board Editorial Board Member ( 2006 - 2021)

Review and Refereeing

Accounting History Journal ( 2010 - 2021)

Research Groups

Taxation Interest Group