Rewriting tax legislation : reflections on New Zealand's experience

Journal
Author
Sawyer, A.J.
Country
New Zealand
Published Date
Issue
Bulletin for International Taxation 2003 (Volume 57), No. 12
FormatPDF
EUR
45
| USD
50 (VAT excl.)

After giving an overview of New Zealand's tax law rewrite project, reviews some of the previous studies on rewriting New Zealand's tax legislation, focusing on the rewrite process and the issues relating to readability. Discusses compliance costs, the costs of the rewrite project, and the blowout in time frame for the project.