Browsing by Author "Sawyer, Adrian John"
Sawyer, Adrian John (University of Canterbury. Accounting and Information Systems, 1993)The impact of effective tax rates on tax policy formation has intensified since the major developments of the mid 1980s in the United States. In New Zealand the level of attention has been appreciably lower. This study ...
The Impact of Framing Effects on the Risks Taxpayers take when Filing Income Tax Returns: A New Zealand Replication of a Prospect Theory-based Laboratory Experiment: A Report prepared for the Inland Revenue Department. Anderson, W.W.; Sawyer, Adrian John (Inland Revenue Department Inland Revenue DepartmentUniversity of Canterbury. Accountancy Finance and Information Systems., 1998)