Simplification: Lessons from New Zealand

dc.contributor.authorSawyer AJ
dc.contributor.authorBornman M
dc.contributor.authorSmith G
dc.contributor.editorEvans C
dc.contributor.editorFranzsen R
dc.contributor.editorStack E
dc.description.abstractThis 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 Africaen
dc.identifier.citationSawyer 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.en
dc.publisherPretoria University Law Publicationsen
dc.rightsThis work is licensed under a Creative Commons Attribution 4.0 International Licenseen
dc.subject.anzsrcFields of Research::38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenueen
dc.subject.anzsrcFields of Research::44 - Human society::4407 - Policy and administration::440709 - Public policyen
dc.subject.anzsrcFields of Research::48 - Law and legal studies::4801 - Commercial law::480106 - Taxation lawen
dc.titleSimplification: Lessons from New Zealanden
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