Do Lawyers make a Distinctive Contribution to Tax Policy-making?: Reflections on the Contributions of Lawyers to Tax Policy-making in New Zealand

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dc.contributor.authorSawyer AJ
dc.date.accessioned2017-07-05T04:59:04Z
dc.date.available2017-07-05T04:59:04Z
dc.date.issued2017en
dc.date.updated2017-06-16T02:06:22Z
dc.description.abstractLawyers play an important part in tax policy making in New Zealand (NZ). This paper briefly reviews NZ’s Generic Tax Policy Process (GTPP), and then turns it focus on the important contributions legal practitioners and academics can make to tax policy development. Data has been gathered concerning the contributions of NZ lawyers who are, or have been, tax policymakers, law makers, submitters and commentators. This paper also notes the limited instances where legal and other theoretical approaches to tax policy have been incorporated into tax policy making design in NZ, including novel tax policy design, such as the concept of the Broad Base Low Rate (BBLR) structure. It concludes that lawyers have made a valuable, but not necessarily distinctive, contribution to tax policy development in NZ.en
dc.identifier.citationSawyer AJ (2017). Do Lawyers make a Distinctive Contribution to Tax Policy-making?: Reflections on the Contributions of Lawyers to Tax Policy-making in New Zealand. University of Cambridge, UK: Centre for Tax Law: Tax Policy Conference. 11/4/2017-11/4/2017.en
dc.identifier.urihttp://hdl.handle.net/10092/13659
dc.language.isoen
dc.rightsThis version is not to be quoted - Authoren
dc.subject.anzsrcFields of Research::48 - Law and legal studies::4801 - Commercial law::480106 - Taxation lawen
dc.titleDo Lawyers make a Distinctive Contribution to Tax Policy-making?: Reflections on the Contributions of Lawyers to Tax Policy-making in New Zealanden
dc.typeConference Contributions - Otheren
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