Simplification lessons from New Zealand: Can they be relevant to South Africa? (2018)
Type of ContentJournal Article
This paper describes the concept of tax simplification and outlines the need for tax simplification in South Africa (SA). In order to provide potential guidance, the paper provides an overview of what New Zealand (NZ) has undertaken, in terms of both rewriting legislation and tax policy development, and why it took this approach, including its successes and shortcomings. The paper then turns its focus to the SA situation, examining the areas in greatest needs of simplification, along with a review of what has occurred so far. From the principles and lessons established from the NZ analysis, the paper evaluates those principles with a view to determine their relevance for SA going forward.
ANZSRC Fields of Research38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenue
16 - Studies in Human Society::1605 - Policy and Administration::160599 - Policy and Administration not elsewhere classified
Showing items related by title, author, creator and subject.
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 ...
Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 16 Countries Sawyer AJ; Sadiq K; McCredie B (2018)
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 ...