Complexity in the expression of New Zealand's tax law: an empirical analysis

Member Price: $35.00
Non Member Price: $45.00

shopping_cart Add to cart

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Jul 98 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Tax legislation worldwide, has become very complex in the writing of such legislation. The New Zealand Government responded to this worldwide concern and began rewriting its tax legislation. This paper examines the effect that the implementation of this restructuring process has had on average sentence length.

Author profiles

Maryann RICHARDSON

More by Maryann RICHARDSON

A taxonomy of the tax compliance literature: further findings, problems and prospects - 01-April-2001

Click here to expand/collapse more articles by Maryann RICHARDSON.

Adrian J SAWYER

More by Adrian J SAWYER

Tax policy without consultation: is New Zealand on a “slippery slope”? - 01-December-2022
Tax compliance in the new millennium: Understanding the variables - 01-March-2020
Developing countries and the automatic exchange of information standard – a “one-size-fits all” solution? - 01-April-2016
The costs of compliance and associated benefits for small and medium enterprises in New Zealand: Some recent findings - 01-March-2015
Reviewing tax policy development in New Zealand: Lessons from a delicate balancing of ‘law and politics' - 01-July-2013
Peer review of tax information exchange agreements: Is it more than just about the numbers? - 01-September-2011
Complexity of New Zealand’s income tax legislation: The final installment - 01-July-2010
Developing a world tax organization: The way forward - 01-October-2009
Towards sustaining the future of taxation: Is a World Tax Organisation necessary and feasible in today’s globalised world? - 01-July-2009
Complexity of New Zealand’s tax laws: An empirical study - 01-January-2007
Developing an international (world) tax organisation for administering binding rulings and APAs - the way forward - 01-April-2006
Compliance Cost Impact Statements in New Zealand - How Far Have We Come? - 01-October-2002
A taxonomy of the tax compliance literature: further findings, problems and prospects - 01-April-2001
The complexities of tax simplification: progress in Australia, New Zealand and the United Kingdom - 01-January-1998

Click here to expand/collapse more articles by Adrian J SAWYER.

Copyright Statement

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

click to expand/collapse

The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.

Complexity in the expression of New Zealand's tax law: an empirical analysis

Author profiles

Maryann RICHARDSON

More by Maryann RICHARDSON

Adrian J SAWYER

More by Adrian J SAWYER

Copyright Statement

Copyright Statement

Explore

Membership

Social