Associate Professor Lisa Marriott

Hons/MCom Programme Director School of Accounting and Commercial Law

Courses

Teaching in 2017

AProf Lisa Marriott profile picture

Profile

Lisa's research interests include social justice and inequality. She has a particular interest in the behavioural impacts of taxation.

Lisa teaches taxation at undergraduate and postgraduate level.

Selected publications

Marriott, L, ‘The Construction of Crime: The presumption of blue-collar guilt and white-collar innocence’, Forthcoming in Social Policy and Society (2016).

Marriott, L, ‘An Investigation of Attitudes to Tax Evasion and Welfare Fraud in New Zealand’, Forthcoming in The Australian New Zealand Journal of Criminology (2016).

Marriott, L, ‘Taxing Corruption in Australia and New Zealand’, Australian Tax Forum, 2016, 31(1), pp. 37-62.

Hobbs, D, and Marriott, L, ‘The Value of a Financial Transactions Tax in New Zealand’, The New Zealand Journal of Taxation Law and Policy, 2015, 21(2), pp.214-238.

Marriott, L, and Sim, D, ‘Indicators of Inequality for Māori and Pacific People’, New Zealand Studies, (2015), 20, pp.24-50.

Marriott, L, ‘Tax Debt Management in New Zealand and Australia’, Journal of the Australasian Tax Teachers’ Association, (2014), 9(1), pp.1-23.

Marriott, L, ‘Unpaid Tax and Overpaid Welfare: A comparison of debt recovery approaches in New Zealand’, New Zealand Journal of Taxation, Law and Policy, (2014), 20(1), pp.46-70.

Marriott, L, ‘Using Student Subjects in Experimental Research: A challenge to the practice of using students as a proxy for taxpayers’, International Journal of Social Research Methodology, (2014), 17(5), pp. 503-526.

Marriott, L, ‘Justice and the Justice System: A comparison of tax evasion and welfare fraud in Australasia’, Griffith Law Review, (2013), 22(2), pp.403-429.

Marriott, L, ‘Does Tax Crime Pay? A Trans-Tasman Comparison of Penalties for Serious Tax Offences’, Australian Tax Forum, (2013), 28(4), pp. 875-903.

Marriott, L, and Hodgson, H, ‘Retirement Savings and Gender: An Australasian Comparison’, Australian Tax Forum, (2013), 28(4), pp. 725-752.

Marriott, L, Randal, J, and Holmes, K, ‘Tax Experiments in the Real World’, eJournal of Tax Research, (2013), pp. 216-244.Lisa Marriott, Tax Crime and Punishment in New Zealand, British Tax Review, Issue 5, 2012, pp.623-656.

Marriott, Lisa (with Jessica Burns-Grant). ‘An Institutional Perspective on Fighting Obesity via the GST System: A New Zealand case study’. New Zealand Journal of Taxation Law and Policy, 18(2), 190-214, 2012.

Marriott, Lisa. Partnerships and Trusts, In New Zealand Taxation: Principles, Cases and Questions, 2013, Thomson Reuters, Wellington, pp.633-666.

Lisa Marriott (with Allan Miller). ‘Accounting for cultural well-being: an exploratory study of New Zealand regions’, Pacific Accounting Review, Vol. 24 Iss: 2, pp.112 – 137, 2012.

Marriott, Lisa (with Kevin Holmes and John Randal), ‘Ethics and Experiments in Accounting: A contribution to the debate on measuring ethical behaviour’, Pacific Accounting Review, 24, 1, (2012), pp. 80-100.

Marriott, L, ‘Cultivating Cultural Wellbeing’, ISCR Competition and Regulation Times, 37, (2012), pp. 4-5.

Marriott, L. (2012). Varieties of Institutionalism: Historical Institutionalism. In L. Oats (Ed.), Taxation: A Fieldwork Handbook. Abingdon: Routledge, 97-106.

Marriott, L. (2012). Policy Making in Action: Tax and Retirement. In L. Oats (Ed.), Taxation: A Fieldwork Handbook. Abingdon: Routledge, 220-228.

Marriott, L. (2011). New Zealand and Retirement Savings Taxation: Where are we now? In A. Maples and A. Sawyer (Eds.), Taxation Issues: Existing and Emerging, Christchurch: The Centre for Commercial and Corporate Law Inc, 25-43.

The Politics of Retirement Savings: A Trans-Tasman Comparison. Sydney: CCH Publishing, 2010, 260pp.

New Zealand Retirement Saving and Taxation: Lessons from Australia, Australian Tax Forum, 26, (2010), pp683-707 (with Gordon Mackenzie).

Innovation in Retirement Savings Policy: The New Zealand experience. Journal of Comparative Policy Analysis: Research and Practice, 12, 1 and 2, (2010), pp197-212.

Power and Ideas: The development of retirement savings taxation in Australasia, Critical Perspectives on Accounting, 21, 7, (2010), pp. 597-610.

The Science of Taxing the Arts. Journal of the Australasian Tax Teachers’ Association, 5, 1, (2010), pp. 187-233.

The Politics of Superannuation in Australasia: Saving the New Zealand standard of living, Australian Journal of Political Science, 44, 3, (2009), pp.477-495.

Tax Policy and Globalisation: A comparative case study of retirement savings taxation, Journal of the Australasian Tax Teachers' Association, 3, 2, (2008), pp.164-188.

"The Ant and the Grasshopper" or the Australian/New Zealand Approach to the Taxation of Retirement Savings Since 1980, New Zealand Journal of Taxation Law and Policy, 14, 3, (2008), pp.370-397.