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

Prebble KC, John

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

Current Taxation, Vol. 37, pp. 72-74, 1993

3 Pages Posted: 1 Apr 2010

See all articles by John Prebble KC

John Prebble KC

Victoria University of Wellington, Te Herenga Waka - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

Date Written: 1993

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.

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

JEL Classification: K33, K34

Suggested Citation: Suggested Citation

Prebble KC, John, International Experience of Importance to New Zealand Business – Part 1: Simplification (1993). Current Taxation, Vol. 37, pp. 72-74, 1993, Available at SSRN: https://ssrn.com/abstract=1582271