Simplicity in Legislative Drafting and Rewriting Tax Legislation

Victoria University of Wellington Law Review, Vol. 43, p. 517, 2012

Victoria University of Wellington Legal Research Paper Series Richardson Paper No. 28

15 Pages Posted: 7 Oct 2012 Last revised: 21 Feb 2015

Ivor Richardson

Victoria University of Wellington, Faculty of Law (Deceased)

Date Written: September 1, 2012

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.

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

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

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: https://ssrn.com/abstract=2158202

Ivor L. M. Richardson (Contact Author)

Victoria University of Wellington, Faculty of Law (Deceased)

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