Reflections on Tax Research: An Analysis of over 25 Years of Research Published in the New Zealand Journal of Taxation Law and Policy (2020)
In order to gauge the state of the New Zealand tax research landscape, a content analysis was undertaken of the research published in the New Zealand Journal of Taxation Law and Policy over 26 years since its inception in 1994. Alongside this analysis, the contributions of New Zealand researchers and/or research on New Zealand taxation in two leading Australian-based journals, Australian Tax Forum and eJournal of Tax Research, is also undertaken. The study finds that there has been significant growth in tax research published in the journal over the two and a half decades. This growth is triggered, in part at least, by the requirements of Performance Based Research Fund (PBRF) introduced in 2003 to encourage high quality research at New Zealand’s degree-granting tertiary education organisations. Tax Policy and International Tax were popular research topics and clearly dominated other topics. Only about 10 to 12 per cent of the articles focused on the areas of Tax Administration, Tax Compliance and Tax Avoidance. Income tax dominates the subject area of the published research, with empirical studies lagging behind traditional legal research.
CitationSawyer A, Tan LM (2020). Reflections on Tax Research: An Analysis of over 25 Years of Research Published in the New Zealand Journal of Taxation Law and Policy. New Zealand Journal of Taxation Law and Policy. 26(4). 431-451.
This citation is automatically generated and may be unreliable. Use as a guide only.
ANZSRC Fields of Research48 - Law and legal studies::4801 - Commercial law::480106 - Taxation law
35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
RightsAll rights reserved unless otherwise stated
Showing items related by title, author, creator and subject.
Comparative Tax Policy Approaches in New Zealand and Australia: Instructional Guidance for Hong Kong? Sawyer, A.J. (University of Canterbury. Department of Accounting and Information Systems, 2015)Tax policy development in Australia and New Zealand has the hallmarks of consultation and input from various organizations outside of the government. Both countries operate as democracies, although Australia’s parliamentary ...
Sawyer A (2020)This article assesses what the author believes to be a major missed opportunity by the New Zealand government and Inland Revenue to enhance the position of taxpayers’ rights in New Zealand following the 2017-19 Tax Working ...
Tan LM; Sawyer, Adrian (2021)1.0 SPECIAL ISSUE: COVID-19 AND TAXATION From time to time the New Zealand Journal of Taxation Law and Policy (the Journal) dedicates an issue to a particular topic. Past special issues have encompassed Chinese tax law ...