• Aotearoa New Zealand National Report 

  McDonald E (2018)

• Assessing the Likely Impact of the Tax Working Group on Tax Administration in New Zealand”, 

  Sawyer A (2019)

  With the establishment of the New Zealand (NZ) government’s Tax Working Group (TWG) in late 2017, the level of interest in the TWG’s deliberations, the extent of submissions received, and subsequent recommendations, is ...

• Principles and Frameworks for Evaluating Tax Systems: A New Zealand Perspective 

  Sawyer A (2019)

  Traditionally taxes (and tax systems) are evaluated using principles that, in many instances, trace back to the work of Adam Smith (namely, equity, certainty, convenience and economy). Added to these principles are those ...

• The innovation paradox and survival of family firms in the United Arab Emirates 

  Hamilton RT; Ng PY (2019)

  This paper investigates the impact of firm size and family influence on innovation in the context of smaller family firms operating in the United Arab Emirates. The owners of family firms typically want their business to ...

• The Effect of House Prices on Fertility: Evidence from Canada 

  Clark J; Ferer A (ZBW - German National Library of Economics, 2015)

  Persistent house price increases are a likely candidate for consideration in fertility decisions. Theoretically, higher housing prices will cause renters to desire fewer additional children, but home owners to desire more ...

• Shocks, tipping points and last straws: Turnover decision making in a post-disaster context 

  Wordsworth R; Nilakant V (Academy of Management, 2017)

• A capital gains tax for New Zealand? The role of housing affordability and other socio-economic factors in the capital gains tax debate 

  Maples A; Yong S (2019)

  There has been much debate in recent times concerning the need for a separate and comprehensive capital gains tax (CGT) in New Zealand (NZ). Some of this debate can be attributed to the prominence that this topic gained ...

• Understanding the mediating role of social media in virtual team conflicts 

  Gupta H; Wingreen SC (2014)

  Communication technology is recognized as an important component of a virtual team (VT). Communication technologies other than social media have been linked to VT conflicts by prior research. This research in progress ...

• Tax Compliance in the New Millennium 

  Sawyer AJ; Freudenberg B; Yong S; Lo K (2019)

  Taxpayer compliance is a critical part of any tax system, as without it the integrity of the tax system can be undermined. Previously, Jackson and Milliron published a comprehensive study reviewing and synthesising the ...

• Possible Value Added Tax Simplification Measures for Small Businesses in Botswana –Lessons from New Zealand 

  Sawyer AJ; Makara T (2019)

  The Value Added Tax (VAT)1 system in Botswana, introduced in July 2002, has since gone through several reforms. This includes: an increase in the VAT rate from its introductory rate of 10 per cent to the current 12 per ...

• From Law Clinic to Legislation: Using Law Reform and Legislative Drafting Clinics as integrated LLB course options in University Law Schools – the successful NZ Residential Tenancies Act Amendment in 2016. 

  Palmer RW (2018)

• Tone and the Accounting Narrative 

  Fisher RT; van Staden C; Richards G (2019)

  Tone is a means by which narratives may be imbued with a desired connotation or affect through word choice. Like other elements of style, tone may be deployed to aid the dissemination of incrementally useful information ...

• Information gathering in the Post-Truth world 

  Maples A; Woellner R (2019)

  The effective operation of any taxing regime depends ultimately upon the revenue authority being able to obtain timely and reliable information about a taxpayer’s relevant activities (both domestic and, increasingly offshore) ...

• The Contributions of Tax Committees: A New Zealand Perspective 

  Sawyer AJ (2018)

  Tax committees are integral to a number of jurisdictions in terms of undertaking an extensive review of the tax system, undertaking consultation with the private sector over proposed tax policychanges, and more generally, ...

• Who Cares about Tax Theory, and Why?: The Place of Tax Disciplines within Academia: Reflections from Downunder 

  Sawyer AJ (2018)

  Taxation does not formallysit within a single discipline, and for that matter,there continues to be debateconcerning whether it is capable of being a discipline in its own right. Furthermore, taxation does not inherently ...

• The right to primary carer leave in New Zealand: What to expect? 

  Masselot A (2019)

• Lay attitudes to restrictions on importing foreign goods, workers and investment capital 

  Monk N; Kemp S (2018)

• Lay estimates of ten-year rates of return on investment in New Zealand shares, real estate, and term deposits 

  Kemp S; Chan M; Chen Z; Helton WS (2018)

• A retrospective analysis of curricular accounting 

  Dixon K (2018)

  I explain how and why higher education learning has come to be accounted for using calculative practices, and to examine critically the implications of this curricular accounting. The practices in question, in which credits ...

• The gendered consequences of Brexit 

  Masselot A (2019)

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