International Experience of Importance to New Zealand Business – Part 1: Simplification

Abstract:     
Tax simplification is a subject that causes great debate throughout the OECD. The general basis for simplification programmes is to identify factors that cause taxation to be complex, followed by an attempt to minimise the effects of these factors. Through the 1980s New Zealand engaged in one of the most comprehensive reforms of tax law since the introduction of income tax itself. Many of the reforms were widely criticised for posing undue burdens on taxpayers. An analysis of foreign developments similar to those of New Zealand’s highlights the fact that many of the criticisms leveled at the tax reforms were unfounded.

Number of Pages in PDF File: 3

Keywords: International tax law, Business law, Tax reform, Tax simplification

JEL Classification: K33, K34

Accepted Paper Series