This thesis focuses on the genesis and development of direct taxation in early New Zealand. During the study period (1843-45), both taxpayers and tax were new to the colonial settlement and this study traces the early history of the two trying to accommodate each other. Between 1843 and 1845, subject to the politics of tax, the fiscal future of the colony was decided. The thesis begins by contextualising the study. It critically examines the revenue and expenditure record of the Crown Colony period and then details the antecedents of New Zealand fiscal policy in general and specifically tax policy (our shared English heritage). Thereafter, four interesting events in New Zealand tax law are discussed: (1) Schedule E of the British Land and Income Tax Act, 1842 (arrived in New Zealand 1843); (2) The Property Rate Ordinance, 1844; (3) the proposed Amendment to the Property Rate Ordinance, 1844; and, (4) the proposed Dealers’ Licensing Ordinance in 1845. After analysing the period’s individual direct tax laws, the thesis elaborates on the political process which determined the development of this body of tax laws. Thereafter, the thesis develops a conceptual model to explain the tax reform process of the study period. The thesis finds that tax policy during the study period was driven by four key influences: crisis (internal/external and economic); political considerations; the application of sound nineteenth-century economic policy; and importantly, the precedent of another nation’s experience with tax policy development. To have knowledge of such events in economic history (the past record of tax law), how and why they occurred, matters. Just as a nation’s financial accounts are built on the foundations of the previous fiscal year, future taxation policy will be based on current taxation policy; tax laws which were developed from past (historic) tax practices. Therefore, knowledge of how New Zealand formulated tax policy in the past and why it did so, is of interest to fiscal policy makers today. Future tax policy is simply a derivation of past tax laws; the development of New Zealand’s taxation policy began in New South Wales in 1839, and thereafter began, what this thesis suggests, was a predictable, evolutionary process.

This thesis is a socio-economic history of the relationship between music technology and organisational practices in twentieth-century Australia. It argues that the history of technology in the Australian music economy is dependent not only upon the changing technical characteristics of musical instruments and electronic consumer goods but also upon government policy-making, management practices in music technology manufacturing firms and patterns of music technology consumption. The thesis examines economic statistics regarding the import, export and local production of music technology in Australia. The economic statistics have not previously been examined in relation to the history of music technology in Australia. The historical analysis is structured according to a four-part periodisation which includes the Electric Age (1901-1930), the Electronic Age (1930-1950), the Transistor Age (1950-1970) and the Information Age (1970-1990). This periodisation enables the analysis to continually be refocussed as the key technological and socio-economic dynamics change. With this perspective, the history of the relationship between technology and organisation in the Australian music economy has been demonstrated to be dependent on a number of key technological changes. The thesis examines changes including the shift from acoustic to electric recording; the development of transistor-based consumer electronics goods; and the advent of digital information technology. However, a number of key social determinants, particularly organisational modes, are examined including changes from protectionist to more deregulated trade policy; lack of business skills in areas such as marketing, manufacturing technique and industrial research and development; and the development of a sense of popular modernity which is expressed in the consumption of new, technically advanced and glamorous music technology. In addition to the new perspectives on the history of music technology provided by the analysis of empirical economic data, this thesis contributes to the historiography of technology. The analytical framework it proposes locates music technology within what is described as an assemblage of technologies: technologies of production, technologies of sign systems, technologies of power and technologies of the self. This approach makes clear the interdependence of technological and social factors, and the inadequacy of narrow technological determinist and social constructivist accounts. The notion of an assemblage of technologies is further embellished by drawing upon key elements of recent theories of systems analysis: the seamless web, evolution and chaos theory. Through this analytical framework and the socio-economic analysis of the relationship between music technology and organisational practices, the thesis demonstrates that the history of technology cannot be understood unless it is seen as part of a complex and interacting technical, social, economic and institutional system.

This thesis is a socio-economic history of the relationship between music technology and organisational practices in twentieth-century Australia. It argues that the history of technology in the Australian music economy is dependent not only upon the changing technical characteristics of musical instruments and electronic consumer goods but also upon government policy-making, management practices in music technology manufacturing firms and patterns of music technology consumption. The thesis examines economic statistics regarding the import, export and local production of music technology in Australia. The economic statistics have not previously been examined in relation to the history of music technology in Australia. The historical analysis is structured according to a four-part periodisation which includes the Electric Age (1901-1930), the Electronic Age (1930-1950), the Transistor Age (1950-1970) and the Information Age (1970-1990). This periodisation enables the analysis to continually be refocussed as the key technological and socio-economic dynamics change. With this perspective, the history of the relationship between technology and organisation in the Australian music economy has been demonstrated to be dependent on a number of key technological changes. The thesis examines changes including the shift from acoustic to electric recording; the development of transistor-based consumer electronics goods; and the advent of digital information technology. However, a number of key social determinants, particularly organisational modes, are examined including changes from protectionist to more deregulated trade policy; lack of business skills in areas such as marketing, manufacturing technique and industrial research and development; and the development of a sense of popular modernity which is expressed in the consumption of new, technically advanced and glamorous music technology. In addition to the new perspectives on the history of music technology provided by the analysis of empirical economic data, this thesis contributes to the historiography of technology. The analytical framework it proposes locates music technology within what is described as an assemblage of technologies: technologies of production, technologies of sign systems, technologies of power and technologies of the self. This approach makes clear the interdependence of technological and social factors, and the inadequacy of narrow technological determinist and social constructivist accounts. The notion of an assemblage of technologies is further embellished by drawing upon key elements of recent theories of systems analysis: the seamless web, evolution and chaos theory. Through this analytical framework and the socio-economic analysis of the relationship between music technology and organisational practices, the thesis demonstrates that the history of technology cannot be understood unless it is seen as part of a complex and interacting technical, social, economic and institutional system.

This thesis is a socio-economic history of the relationship between music technology and organisational practices in twentieth-century Australia. It argues that the history of technology in the Australian music economy is dependent not only upon the changing technical characteristics of musical instruments and electronic consumer goods but also upon government policy-making, management practices in music technology manufacturing firms and patterns of music technology consumption. The thesis examines economic statistics regarding the import, export and local production of music technology in Australia. The economic statistics have not previously been examined in relation to the history of music technology in Australia. The historical analysis is structured according to a four-part periodisation which includes the Electric Age (1901-1930), the Electronic Age (1930-1950), the Transistor Age (1950-1970) and the Information Age (1970-1990). This periodisation enables the analysis to continually be refocussed as the key technological and socio-economic dynamics change. With this perspective, the history of the relationship between technology and organisation in the Australian music economy has been demonstrated to be dependent on a number of key technological changes. The thesis examines changes including the shift from acoustic to electric recording; the development of transistor-based consumer electronics goods; and the advent of digital information technology. However, a number of key social determinants, particularly organisational modes, are examined including changes from protectionist to more deregulated trade policy; lack of business skills in areas such as marketing, manufacturing technique and industrial research and development; and the development of a sense of popular modernity which is expressed in the consumption of new, technically advanced and glamorous music technology. In addition to the new perspectives on the history of music technology provided by the analysis of empirical economic data, this thesis contributes to the historiography of technology. The analytical framework it proposes locates music technology within what is described as an assemblage of technologies: technologies of production, technologies of sign systems, technologies of power and technologies of the self. This approach makes clear the interdependence of technological and social factors, and the inadequacy of narrow technological determinist and social constructivist accounts. The notion of an assemblage of technologies is further embellished by drawing upon key elements of recent theories of systems analysis: the seamless web, evolution and chaos theory. Through this analytical framework and the socio-economic analysis of the relationship between music technology and organisational practices, the thesis demonstrates that the history of technology cannot be understood unless it is seen as part of a complex and interacting technical, social, economic and institutional system.