Rate My Professor Shelley Griffiths

Griffiths specializes in taxation—particularly public law principles and rights analysis in tax administration—the history of New Zealand income tax, and capital markets regulation. She teaches Taxation, Advanced Taxation, Company Law, and Securities Market Regulation. Notable publications include: Griffiths and Handford (2025), "Tax exceptionalism: A view from New Zealand," Journal of Tax Administration; Griffiths (2024), "The ‘abusive tax position’ penalty," New Zealand Law Journal; Griffiths and Hartshorn (2023), "Fragile and strong: The oxymoron of tax administration and constitutionality in New Zealand," Review of International & European Economic Law; Griffiths (2021), "Is tax administration 'ectopic'? Assessment, interpretation, adjudication and application: The roles of the Commissioner of Inland Revenue and the Courts," Victoria University of Wellington Law Review; and Griffiths (2021), "Lex Aotearoa: A moment of intersection, the 1952 Commission of Inquiry into the taxation of Māori authorities," in Studies in the History of Tax Law, Volume 10. Her 2017 inaugural professorial lecture, "Tax as Law," underscores her contributions. Her scholarship on taxation as public law and its interplay with the New Zealand Bill of Rights Act has influenced courts, practitioners, and scholars domestically and internationally.