Simplification: Lessons from New Zealand

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Pretoria University Law Publications
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Sawyer AJ
Bornman M
Smith G

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

Sawyer AJ,Bornman M,Smith G (2019). Simplification: Lessons from New Zealand. In Evans C, Franzsen R, Stack E (Ed.), Tax Simplification: An African Perspective.: 123-158. Pretoria, South Africa: Pretoria University Law Publications.
Ngā upoko tukutuku/Māori subject headings
ANZSRC fields of research
Fields of Research::38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenue
Fields of Research::44 - Human society::4407 - Policy and administration::440709 - Public policy
Fields of Research::48 - Law and legal studies::4801 - Commercial law::480106 - Taxation law
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