Smith, A. (n.d.). Fictitious Income: Should New Zealand Tax Something That Doesn't Exist? Journal of the Australasian Tax Teachers Association. https://static1.squarespace.com/static/5e88791f0c333872e0b33272/t/659d3a75a80e4665c92bed9d/1704802944259/JATTA+No.18+2023.pdf
Journal title
Journal of the Australasian Tax Teachers Association