Contemporary Issues in Taxation Research Volume 4 (2021)
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This book principally contains a collection of papers that have their origins in a Tax Research Network (TRN) conference paper, revised or extended, from the 2018 and 2019 TRN Conferences, hosted by the University of Birmingham and Preston University, respectively. The conferences were sponsored by the Chartered Institute of Taxation and ICAEW Charitable Trusts.
Citation(2021). Contemporary Issues in Taxation Research Volume 4. Birmingham, UK: Fiscal Publications.
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ANZSRC Fields of Research48 - Law and legal studies::4801 - Commercial law::480106 - Taxation law
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The Treaty and the Tax Working Group: Tikanga or Tokenistic Gestures? Scobie M; Love T (2019)This paper engages with the Māori perspectives in the Tax Working Group Future of Tax report. It is argued that a Māori worldview can contribute to a more equitable and sustainable tax system, and that engaging with ...
Individual Income Tax Reform in China: An Evaluation through a New Zealand Lens Sawyer, A.J. (2019)The People’s Republic of China’s (China’s) recent reform of their individual income tax is amongst the most significant reforms for the country in decades. Not only have tax rates altered, with a number of new deductions ...
Simplification: Lessons from New Zealand Sawyer AJ; Bornman M; Smith G (Pretoria University Law Publications, 2019)This chapter describes the concept of tax simplification, offering New Zealand as a case study to provide potential guidance for South Africa. Specifically, this chapter examines both the rewriting of legislation ...