There is limited overseas literature on the topic of women and taxation and many issues raised have yet to be examined in the New Zealand context. The interface of women and taxation addresses a number of issues surrounding women's work - whether paid or unpaid = and considerd the degree to which the tax system is or should be 'gender-neutral'. The scope of the topics as treated in this volume has been broadened to include tax policy topics with a limited gender dimension which are of considerable importance to women.

The contributions for this volume have been prepared by professional tax advisers, academics, policy advisers and managers with expertise and involvement in tax policy and administration. The authors present a wide range of perspectives and seek to improve understanding and awareness of tax issues and to encourage further research.

The book has been sponsored by the Inland Revenue Department to mark the centennial of women's suffrage in New Zealand. Its purpose is to stimulate public discussion on taxation issues which impact on women in this country, during the centennial year and beyond.