Simplification: Lessons from New Zealand

Abstract

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 project and tax policy development, discussing why New Zealand took this approach, including its successes and shortcomings. The chapter then turns its focus to the South African situation, examining the areas in greatest need of simplification, along with a review of what has occurred so far. From the principles and lessons established from the New Zealand analysis, the chapter evaluates those principles with a view to determining their relevance for South Africa