Abstract

http://ssrn.com/abstract=2158202
 


 



Simplicity in Legislative Drafting and Rewriting Tax Legislation


Ivor Richardson


Victoria University of Wellington - Faculty of Law

September 1, 2012

Victoria University of Wellington Law Review, Vol. 43, p. 517, 2012
Victoria University of Wellington Legal Research Paper Series Richardson Paper No. 28

Abstract:     
The search for simplicity in legislative drafting affects all legislatures. It is also central to the work of the New Zealand Law Commission and of governments in other comparable jurisdictions. Rather than exploring a range of statutes in various jurisdictions, this article focuses on income tax. It does so for two reasons. The first is that income tax has been crucial to the funding of government in common law jurisdictions and to achieving a legislative balance between simplicity and other criteria of an acceptable tax system. The second is that we can draw on three recent projects to rewrite income tax legislation – in Australia, the United Kingdom and New Zealand.

Number of Pages in PDF File: 15

Keywords: Income tax law, legislative drafting, Organisational Review Committee

JEL Classification: H20, H21, H22, H29, K34

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Date posted: October 7, 2012 ; Last revised: October 22, 2013

Suggested Citation

Richardson, Ivor, Simplicity in Legislative Drafting and Rewriting Tax Legislation (September 1, 2012). Victoria University of Wellington Law Review, Vol. 43, p. 517, 2012; Victoria University of Wellington Legal Research Paper Series Richardson Paper No. 28. Available at SSRN: http://ssrn.com/abstract=2158202

Contact Information

Ivor L. M. Richardson (Contact Author)
Victoria University of Wellington - Faculty of Law ( email )
PO Box 600
Wellington, 6140
New Zealand

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