Adrian J. Sawyer

University of Canterbury

Ilam Road

Christchurch 8140

New Zealand

  • University of Canterbury

SCHOLARLY PAPERS

11

DOWNLOADS

947

TOTAL CITATIONS

3

Scholarly Papers (11)

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1.

Advance Tax Rulings in Perspective: A Theoretical and Comparative Analysis

(2014) 20(4) New Zealand Journal of Taxation Law and Policy 362-389
Number of pages: 28 Posted: 21 Feb 2015
Benjamin Alarie, Kalmen H. Datt, Adrian J. Sawyer and Greg Weeks
University of Toronto - Faculty of Law, University of New South Wales (UNSW), University of Canterbury and ANU Law School
Downloads 465 (130,313)

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advance tax rulings, tax administration, public finance

2.

Tax Compliance in the New Millennium: Understanding the Variables

Australian Tax Forum, 34(4): 766 – 808, 2019
Number of pages: 6 Posted: 10 Apr 2020
Dr. Sue Yong, Karen Lo, Brett Freudenberg and Adrian J. Sawyer
Auckland University of Technology, affiliation not provided to SSRN, Curtin University - Curtin Law School and University of Canterbury
Downloads 182 (346,166)
Citation 2

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tax compliance, evasion, morale, compliance cost, Leximancer

3.

Developing Countries and the Automatic Exchange of Information Standard – A 'One‑Size‑Fits‑All' Solution?

Number of pages: 31 Posted: 28 Apr 2016
Kerrie Sadiq and Adrian J. Sawyer
Queensland University of Technology - School of Accountancy and University of Canterbury
Downloads 160 (387,320)
Citation 1

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4.

Country-by-Country Tax Reporting: A Critical Analysis of Enhanced Regulatory Requirements for Multinational Corporations

(2019) 36(7) Company and Securities Law Journal 570-586
Number of pages: 17 Posted: 05 Aug 2019
Adrian J. Sawyer and Kerrie Sadiq
University of Canterbury and Queensland University of Technology - School of Accountancy
Downloads 127 (466,749)

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5.

The Costs of Compliance and Associated Benefits for Small and Medium Enterprises in New Zealand: Some Recent Findings

Australian Tax Forum, Vol. 30, 2015
Number of pages: 44 Posted: 23 Apr 2015
Ranjana Gupta and Adrian J. Sawyer
Auckland University of Technology and University of Canterbury
Downloads 13 (1,194,298)
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6.

Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and Apas

eJournal of Tax Research, Vol. 2, No. 1
Posted: 07 Jan 2005
Adrian J. Sawyer
University of Canterbury

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World tax organisation, tax harmonisation, tax globalisation

7.

A Comprehensive Financial Transactions Tax for New Zealand?: Implications of the Proposals for Reform

Journal of Australian Taxation, Vol. 1(2), pp. 106-122, 1998
Posted: 31 Aug 2000
Adrian J. Sawyer
University of Canterbury

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Financial transactions tax, goods and services tax, tax policy

8.

Implications of a Nz Proposal for a Financial Transactions Tax

Journal of Australian Taxation, Vol. 1, No. 2, pp. 106-122, September/October 1998
Posted: 29 Mar 2000
Adrian J. Sawyer
University of Canterbury

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Financial transactions tax, goods and services tax, tax policy

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Consumer insolvency, reform, policy

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11.

Electronic Commerce: International Policy Implications for Revenue Authorities and Governments

Posted: 25 Feb 2000
Adrian J. Sawyer
University of Canterbury

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