Professor Lisa Marriott

Prof Lisa Marriott profile picture

Professor School of Accounting and Commercial Law

Courses

Teaching in 2018

  • MMPA 509 Taxation
    as Course Coordinator and Lecturer

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

Berridge, M, and Marriott, L, (2017) Sugar, Rum and Tobacco: Taxes and Public Health in New Zealand. Wellington: Bridget Williams Books, 112pp.

Marriott, L, ‘The Construction of Crime: The presumption of blue-collar guilt and white-collar innocence’, Social Policy and Society, (2017), 16, 2,pp. 237-251.

Marriott, Lisa, “Tax and Corruption: Is sunlight the best disinfectant?” eJournal of Tax Research, (2017), 15, 2, pp. 262-289.  

Marriott, L, and Mortimore, Anna, ‘Emissions, Road Transport, Regulation and Tax Incentives in Australia and New Zealand’, Journal of the Australasian Tax Teachers’ Association, (2017), 12, 1, pp. 23-52.

Marriott, L, and Sim, D, ‘Tax Evasion and Welfare Fraud: Do punishments fit the crime or the perception of the crime?’ Pacific Accounting Review, (2017), 29, 4, pp. 573-589.

Marriott, L, ‘An Investigation of Attitudes towards Tax Evasion and Welfare Fraud in New Zealand’, The Australian New Zealand Journal of Criminology, (2017), 50, 1, pp. 123-145.

Marriott, L, ‘The Future of the Tax Penalty Regime in New Zealand’, New Zealand Tax Planning Report (2017), 4, pp. 1-10.

Marriott, L, and Sim, D, ‘Comparisons of Tax Evasion and Welfare Fraud: How well does policy in Australia and New Zealand reflect attitudes to these crimes?’ Journal of Australian Taxation, (2016), 18, pp. 1-22.  

Marriott, L, ‘Advancing Better Tax Policy: The role of wealth taxes in New Zealand’, Policy Quarterly, (2016), 12, 3, pp. 74-81.

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.

Courses

Teaching in 2018

  • MMPA 509 Taxation
    as Course Coordinator and Lecturer