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Rewriting Tax Legislation: Reflections on New Zealand's Experience

Publication date: 01 Dec 03 | Source: BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

Issue: Vol 57, no 12

Pages: pp. 578 - 587

Abstract:
After giving an overview of New Zealand's Tax Law Rewrite project, the article reviews some of the previous studies on rewriting New Zealand's tax legislation, focusing on the rewrite process and the issues relating to readability. The article also provides the author's reflections on the process adopted in New Zealand in comparison with the approach taken in Australia and the United Kingdom. In relation to New Zealand's experience, the article discusses compliance costs, the costs of the rewrite project, and the blowout in the time frame for the project. The conclusion makes some observations following comments in earlier studies.

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Author profile

Prof Adrian Sawyer
Adrian is Professor of Taxation in the Department of Accounting and Information Systems at the University of Canterbury, Christchurch NZ. - Current at 01 March 2015
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