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

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

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Adrian J SAWYER

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