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 and policy, GST and capital gains taxation. This issue is dedicated to the all-embracing and challenging impact of COVID-19, specifically from a taxation and/or fiscal perspective. COVID-19 may prove to be the most discussed development in human history, which is not surprising given the breadth and length of its impact on us all. We are sure everyone has a story or two to tell, and these are certainly not just limited to health-related issues and the impact of lockdowns! An emerging perspective in the literature is how taxation systems in various countries are embracing, or will need to adapt and respond, to the fiscal challenges that COVID-19 is leaving in its wake. As at the time of publication of this special issue, COVID-19 has been with us for close to two years, providing a not insignificant period for tax researchers, amongst others, to analyse its extensive impact on societies globally. As editors, we feel the time is ripe for a first (and potentially not the last) concentrated focus on taxation and COVID-19. When we made the call for papers, we deliberately left the scope wide open. As editors we were very pleased with the initial expressions of interest, along with the submissions that came through. As you will see, the perspectives taken are diverse, embrace several jurisdictions, but perhaps surprisingly, none of the contributions specifically focus solely on New Zealand (fiscally or otherwise). This outcome, we would suggest, reflects the international reach and readership of the Journal. It also leaves open an opportunity for research on New Zealand’s response to COVID-19 from a fiscal perspective.
CitationSawyer A, Tan LM (2021). Introduction. New Zealand Journal of Taxation Law and Policy. 27(4). 259-261.
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ANZSRC Fields of Research35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting
48 - Law and legal studies::4801 - Commercial law::480106 - Taxation law
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Reflections on Tax Research: An Analysis of over 25 Years of Research Published in the New Zealand Journal of Taxation Law and Policy Sawyer A; Tan LM (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 ...
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 ...