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.
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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
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