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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:

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

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