Reflections on Tax Research: An Analysis of over 25 Years of Research Published in the New Zealand Journal of Taxation Law and Policy

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dc.contributor.authorSawyer A
dc.contributor.authorTan LM
dc.date.accessioned2020-11-26T22:07:39Z
dc.date.available2020-11-26T22:07:39Z
dc.date.issued2020en
dc.date.updated2020-11-19T21:16:37Z
dc.description.abstractIn order to gauge the state of the New Zealand tax research landscape, a content analysis was undertaken of the research published in the New Zealand Journal of Taxation Law and Policy over 26 years since its inception in 1994. Alongside this analysis, the contributions of New Zealand researchers and/or research on New Zealand taxation in two leading Australian-based journals, Australian Tax Forum and eJournal of Tax Research, is also undertaken. The study finds that there has been significant growth in tax research published in the journal over the two and a half decades. This growth is triggered, in part at least, by the requirements of Performance Based Research Fund (PBRF) introduced in 2003 to encourage high quality research at New Zealand’s degree-granting tertiary education organisations. Tax Policy and International Tax were popular research topics and clearly dominated other topics. Only about 10 to 12 per cent of the articles focused on the areas of Tax Administration, Tax Compliance and Tax Avoidance. Income tax dominates the subject area of the published research, with empirical studies lagging behind traditional legal research.en
dc.identifier.citationSawyer A, Tan LM (2020). Reflections on Tax Research: An Analysis of over 25 Years of Research Published in the New Zealand Journal of Taxation Law and Policy. New Zealand Journal of Taxation Law and Policy. 26(4). 431-451.en
dc.identifier.issn1322-4417
dc.identifier.urihttps://hdl.handle.net/10092/101286
dc.language.isoen
dc.rightsAll rights reserved unless otherwise stateden
dc.rights.urihttp://hdl.handle.net/10092/17651en
dc.subject.anzsrc1501 Accounting, Auditing and Accountabilityen
dc.subject.anzsrc1801 Lawen
dc.subject.anzsrcFields of Research::48 - Law and legal studies::4801 - Commercial law::480106 - Taxation lawen
dc.subject.anzsrcFields of Research::35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accountingen
dc.titleReflections on Tax Research: An Analysis of over 25 Years of Research Published in the New Zealand Journal of Taxation Law and Policyen
dc.typeJournal Articleen
uc.collegeUC Business School
uc.departmentDepartment of Accounting and Information Systems
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