UC Spark

Professor Adrian John Sawyer

Department of Accounting and Information Systems

Fields of Research

  • Electronic commerce - legal & tax issues
  • Environmental tax policy
  • Ethics
  • Personal insolvency law & practice
  • International taxation (including DTAs and TIEAs)
  • Behavioural tax compliance & tax administration
  • Taxation rulings
  • Taxpayers’ rights
  • International Tax Organisations
  • Taxation history
  • Tax Compliance Costs of Small and Medium Enterprises, and Large Enterprises
  • Rewrite of taxation legislation

Researcher Summary

Research interests include the tax compliance literature (including behavioural issues, compliance costs, role of tax professionals, complexity, ethics, etc), tax administration issues (including binding rulings and taxpayers rights), developing an international tax organisation, international tax issues (including DTAs and TIEAs), the readability and understandability of the Income Tax Act 1994/2004/2007 (especially the rewrite process), the role of taxation in e-commerce, environmental taxes and individual insolvency (including alternatives to bankruptcy, such as proposals).

Subject Area: Disciplines

Research Groups

Future Research

  • Tax Compliance Issues for Small and Medium Enterprises
  • Tax amnesty proposals of the NZ Government
  • Tax disclosures in financial statements
  • Behavioural tax compliance research – literature analysis and studies
  • Carbon tax proposal, emissions trading scheme & other proposals to use the tax system to address carbon emissions
  • International Tax Organisation – compliance impact analysis and interactions with other organisations
  • Rewrite of tax legislation
  • Tax Compliance Costs of SMEs and Large Enterprises

Key Methodologies

  • Experimental research methods – laboratory experiments using social science theories (eg prospect theory)
  • Historical research methods
  • Legal research analysis
  • Quantitative research methods – postal and on-line surveys, interviews

Affiliations

Research Service

  • First NZ Collection of Tax Essays (published June 2006), and Second Collection (July 2011). Centre for Commercial & Corporate Law Inc (2005-present)
  • Founding member of the Editorial Board for JATTA - together with five other colleagues (1 in NZ, 4 in Australia) we developed a new outlet (2005-present)
  • Editorial Board member (sole NZ representative) for JAT (from 2001). Core involvement in the relaunch of this Journal at the expiry of CCH Australia's financial involvement. (2001-present)
  • Co-Editor (and Chair) of NZJTLP - the premiere NZ tax journal (since 2000) - re-established the journal, later developed a regular in-depth editorial, and introduced new shorter articles. (2000-present)
  • Regular attendee at Australasian Tax Teachers Association (ATTA) annual conferences. (1992-present)

Publications


  • Stuart, H. and Sawyer, A. (2013) An Excise Tax on Unhealthy Food or the Removal of GST from Healthy Food as a way of Managing Obesity: A New Zealand Perspective. New Zealand Journal of Taxation Law and Policy 19(2): forthcoming. (Journal Article)
  • Sawyer, A.J. (2013) Assessing the Implications of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Foreign Account Tax Compliance Act: An Australasian Perspective. Invited paper presented at the School of Taxation and Business Law, Australian School of Business, U: School of Taxation and Business Law Seminar, includes paper, 7 March 2013. (Oral Presentation)
  • Sawyer, A.J. and Tan, L.M. (2013) Editorial. New Zealand Journal of Taxation Law and Policy 19(1): 3-9. (Journal Article)
  • Sawyer, A.J. (2013) Moving on from the Tax Legislation Rewrite Projects: A Comparison of New Zealand Tax Working Group/Generic Tax Policy Process and the United Kingdom Office of Tax Simplification. British Tax Review (No 3): forthcoming. (Journal Article)
  • Sawyer, A.J. (2013) New Zealand’s Successful Experience with Introducing GST: Informative Guidance for Hong Kong? Hong Kong Law Journal 43(1): forthcoming. (Journal Article)
  • Sawyer, A.J. (2013) Practitioners’ Corner: Greater Tax Information Sharing in New Zealand Raises Privacy Concerns. Tax Notes International 70(May 20): forthcoming. (Journal Article)
  • Sawyer, A.J. (2013) Practitioners’ Corner: The New Japan-New Zealand Income Tax Treaty. Tax Notes International 69(January 14): 197-199. (Journal Article)
  • Sawyer, A.J. (2013) Proposal Would Limit Excessive Tax Deductions by Nonresidents. Tax Notes International 69(January 28): 341-343. (Journal Article)
  • Sawyer, A.J. (2013) Reviewing Tax Policy Development in New Zealand: Lessons from a delicate balancing of ‘Law and Politics’. Australian Tax Forum 28(2): 397-421. (Journal Article)
  • Sawyer, A.J. (2013) Rewriting tax legislation – Can Polishing Silver really turn it into Gold? University of Auckland, Auckland, New Zealand: Twenty Fifth Annual Conference of the Australasian Tax Teachers Association, 23-25 Jan 2013. 35pp. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2013) Rewriting Tax Legislation: Can Polishing Silver Really Turn It Into Gold? Journal of Australian Taxation 15(1): forthcoming. (Journal Article)
  • Sawyer, A.J. and Sung, S. (2013) The Politics behind New Zealand’s latest response to Climate Change: A Qualitative Perspective. Coventry Law Journal 18(1): forthcoming. (Journal Article)
  • Sawyer, A.J. (2012) A Closer Look at the New Zealand-Papua New Guinea Treaty. Tax Notes International 68(6): 645-646. (Journal Article)
  • Sawyer, A.J. (2012) A NZD $69 Million Claim Versus an Acknowledged NZ $67 Thousand "Oversight"-The Yandina Saga. Journal of International Banking Law and Regulation 27(11): 483-489. (Journal Article)
  • Sawyer, A.J. (2012) Changes to Taxation of Foreign Superannuation Proposed. Tax Notes International 67(6): 525-528. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2012) Editorial. New Zealand Journal of Taxation Law and Policy 18(2): 108-118. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2012) Editorial. New Zealand Journal of Taxation Law and Policy 18(3): 219-223. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2012) Editorial. New Zealand Journal of Taxation Law and Policy 18(4): 327-331. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2012) Editorial. New Zealand Journal of Taxation Law and Policy 18(1): 1-11. (Journal Article)
  • Smith, A. and Sawyer, A. (2012) New Zealand. In M. Lang, P. Pistone, J. Schuch and C. Staringer (Ed.), The Impact of the OECD and the UN Model Conventions on Bilateral Tax Treaties: 735-767. Cambridge: Cambridge University Press. (Chapter in Book)
  • Sawyer, A.J. (2012) New Zealand 2012: The Year in Review. Tax Notes International 68(13): 1233-1235. (Journal Article)
  • Sawyer, A.J. (2012) New Zealand's draft interpretation statement on tax avoidance: It's as 'clear as mud'. Tax Notes International 65(6): 449-454. (Journal Article)
  • Sawyer, A.J. (2012) New Zealand's new income tax treaty with Canada. Tax Notes International 66(13): 1261-1263. (Journal Article)
  • Sawyer, A.J. (2012) News analysis: New Zealand's tax fairness bill. Tax Notes International 68(1): 36-38. (Journal Article)
  • Sawyer, A.J. (2012) News analysis: New Zealand's taxation of lease inducement payments. Tax Notes International 67(7): 624-627. (Journal Article)
  • Sawyer, A.J. (2012) News Analysis: The Issues Paper on Taxation of FX Sale, Purchase Agreements. Tax Notes International 67(5): 412-416. (Journal Article)
  • Sawyer, A.J. (2012) Officials Propose Recognition of Employment Benefits as Income. Tax Notes International 66(6): 522-524. (Journal Article)
  • Maples, A.J. and Sawyer, A.J. (2012) The Inland Revenue's draft interpretation statement on tax avoidance: Are we any further ahead? Asia Pacific Tax Bulletin 18(4): 331-336. (Journal Article)
  • Sawyer, A.J. (2011) 2011 Budget Tax Measures to Help Cut Costs. Tax Notes International 62(30 May): 700-701. (Journal Article)
  • Sawyer, A.J. (2011) Bill Amends Treatment of Gains from Foreign Investment Funds. Tax Notes International 62(23 May): 633-635. (Journal Article)
  • Pinto, D. and Sawyer, A. (2011) Building Bridges Between Revenue Authorities: Would a World Tax Organisation Be a Key Facilitator? Journal of Applied Law and Policy 2011: 25-40. (Journal Article)
  • Sawyer, A.J. and Tan, L-M. (2011) Editorial. New Zealand Journal of Taxation Law and Policy 17(3): 238-244. (Journal Article)
  • Sawyer, A.J. and Tan, L-M. (2011) Editorial. New Zealand Journal of Taxation Law and Policy 17(1): 5-11. (Journal Article)
  • Sawyer, A.J. and Tan, L-M. (2011) Editorial. New Zealand Journal of Taxation Law and Policy 17(2): 141-144. (Journal Article)
  • Moore, B. and Sawyer, A.J. (2011) Effective Information Sharing: A Case Study of The Cook Islands and Its Tax Information Exchange Agreements. Asia-Pacific Journal of Taxation 15(2): 69-88. (Journal Article)
  • Sawyer, A.J. (2011) Enhancing Compliance Through Improved Readability: Evidence from New Zealand's Rewrite 'Experiment'. Washington, DC, USA: 2010 IRS Research Conference, 29-30 Jun 2010. In Recent Research on Tax Administration and Compliance. Selected Papers Given at the 2010 IRS Research Conference http://www.irs.gov/pub/irs-soi/10rescon.pdf. (Conference Contribution - Paper in published proceedings)
  • Sawyer, A.J. (2011) Featured Perspectives: The OECD Global Forum's Peer Review Report on New Zealand. Tax Notes International 63(11 Jul): 113-116. (Journal Article)
  • Sawyer, A. (2011) Hong Kong's Emerging Double Tax Agreement Regime: A Case Study of the Hong Kong Special Administrative Region-New Zealand Double Tax Agreement. Hong Kong Law Journal 41(2): 659-676. (Journal Article)
  • Sawyer, A.J. (2011) Inland Revenue Targets Offshore Funds. Tax Notes International 64(24 Oct): 271. (Journal Article)
  • Sawyer, A.J. (2011) Law in Politics - Politics in Law: A Review of Tax Policy Development in New Zealand. Cambridge, UK: 102nd Society of Legal Scholars Conference, 5-8 Sep 2011. 24pp. (Conference Contribution - Full conference paper)
  • Datt, K. and Sawyer, A. (2011) Listed Corporations and Disclosure: Australia and New Zealand - A Contrasting yet Converging Dynamic. eJournal of Tax Research 9(1): 38-58. (Journal Article)
  • Sawyer, A.J. (2011) New Zealand - 2011 Year in Review. Tax Notes International 64(19 Dec): 917-918. (Journal Article)
  • Sawyer, A.J. (2011) Peer Review of Tax Information Exchange Agreements: Is it More Than Just About the Numbers? Australian Tax Forum 26(3): 397-427. (Journal Article)
  • Sawyer, A.J. (2011) Peer Review of Tax Information Exchange Agreements: Is it More than just about the Numbers? Melbourne, Australia: 23rd Australasian Tax Teachers Association Conference, 19-21 Jan 2011. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2011) Practitioners' Corner: Highlights of the Hong Kong-New Zealand DTA. Tax Notes International 61(31 Jan): 377-380. (Journal Article)
  • Sawyer, A.J. (2011) Practitioners' Corner: The Mire of Tax Residency Determination in New Zealand. Tax Notes International 64(5 Dec): 737-740. (Journal Article)
  • Sawyer, A.J. (2011) Savings Working Group Suggests Tax Reforms. Tax Notes International 61(21 Feb): 573-574. (Journal Article)
  • Sawyer, A.J. (2011) Tax Reform Proposals could have Big Impact on Nonresidents. Tax Notes International 64(10): 122-124. (Journal Article)
  • Maples, A. and Sawyer, A. (Ed.) (2011) Taxation Issues: Existing and Emerging. Christchurch: Centre for Commercial and Corporate Law. 287pp. (Edited Book)
  • Smith, A.M.C. and Sawyer, A.J. (2011) The Impact of OECD Membership upon New Zealand's International Tax Policy and DTA Negotiations - A Comparative Text Analysis. Journal of the Australasian Tax Teachers Association 6(1): 1-19. (Journal Article)
  • Smith, A.M.C. and Sawyer, A.J. (2011) The Influence of the OECD Model Convention on the Negotiation of Double Tax Agreements by New Zealand. Melbourne, Australia: 23rd Australasian Tax Teachers Association Conference, 19-21 Jan 2011. (Conference Contribution - Full conference paper)
  • Sawyer, A. (2011) The OECD's Tax Information Exchange Agreements: An Example of (In)effective Global Governance? Journal of Applied Law and Policy 2011: 41-54. (Journal Article)
  • Sawyer, A.J. and Sung, S. (2011) The Politics behind New Zealand's latest response to Climate Change: A Qualitative Perspective. Coventry, UK: Tax Research Network Conference, 8-9 Sep 2011. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2010) 2010 Budget Brings Biggest Tax Changes in 25 Years. Tax Notes International 58(10): 790-793. (Journal Article)
  • Sawyer, A. (2010) Analysing the New Zealand Banks' 'Surprise' Settlement with Inland Revenue. Journal of International Banking Law and Regulation 25(12): 601-607. (Journal Article)
  • Sawyer, A.J. (2010) Appeals Scheduled for Tax Avoidance Cases in New Zealand. Tax Notes International 57(7): 587-589. (Journal Article)
  • Pinto, D. and Sawyer, A. (2010) Building Bridges between Revenue Authorities: Would a World Tax Organisation be a Key Facilitator? Sydney, Australia: 9th International Tax Administration Conference: Building Bridges, 7-9 Apr 2010. 22pp. (Conference Contribution - Full conference paper)
  • Saw, K. and Sawyer, A.J. (2010) Complexity of New Zealand's income tax legislation: The final installment. Australian Tax Forum 25(2): 213-244. (Journal Article)
  • Sawyer, A. and Tan, L.M. (2010) Editorial. New Zealand Journal of Taxation Law and Policy 16(2): 137-143. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2010) Editorial. New Zealand Journal of Taxation Law and Policy 16(4): 340-347. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2010) Editorial. New Zealand Journal of Taxation Law and Policy 16(1): 4-10. (Journal Article)
  • Sawyer, A.J. (2010) Enhancing Compliance through Improved Readability: Evidence from New Zealand's Rewrite "Experiment". Washington, DC, US: 2010 IRS Research Conference, 29-30 Jun 2010. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2010) New Analysis: New Zealand Settles Disputes with Australian Banks. Tax Notes International 57(4): 311-313. (Journal Article)
  • Sawyer, A.J. (2010) New Analysis: The Debates Behind the 2010 Budget. Tax Notes International 59(5): 344-347. (Journal Article)
  • Sawyer, A.J. (2010) New Zealand - 2010 Year in Review. Tax Notes International 60(12): 955-957. (Journal Article)
  • Smith, A.M.C. and Sawyer, A.J. (2010) New Zealand National Report: The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties. Vienna, Austria: Institute for Austrian and International Tax Law of WU Conference, 8-10 Jul 2010. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2010) New Zealand News Analysis: Tax Avoidance and Further Uncertainty for Business. Tax Notes International 58: 948-950. (Journal Article)
  • Sawyer, A.J. (2010) Parliament Considering Additional International Tax Changes. Tax Notes International 60(7): 486-487. (Journal Article)
  • Sawyer, A.J. (2010) Parliament Considering Income-Splitting Proposal. Tax Notes International 59(9): 657-659. (Journal Article)
  • Sawyer, A.J. (2010) Revenue Minister Outlines Tax Initiatives. Tax Notes International 58(1): 37-39. (Journal Article)
  • Sawyer, A.J. (2010) Tax Break Proposed for Nonresident Investors in Portfolio Funds. Tax Notes International 58(5): 380-382. (Journal Article)
  • Sawyer, A.J. (2010) Tax Compliance Costs for New Zealand's SMEs. Tax Notes International 60(9): 671-674. (Journal Article)
  • Sawyer, A.J. (2010) Tax Havens "Coming in from the Cold": A Sign of Changing Times? Bulletin for International Taxation 64(11): 546-557. (Journal Article)
  • Sawyer, A.J. (2010) Tax Havens "Coming in from the Cold": A Sign of Changing Times? Sydney, Australia: Australasian Tax Teachers Association (ATTA) Annual Conference, 20-22 Jan 2010. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2009) Bermuda-New Zealand TIEA May Help Uncover Unreported Assets. Tax Notes International 54(2): 114-115. (Journal Article)
  • Sawyer, A.J. (2009) Budget Extends Tax Exemption for Oil and Gas Exploration. Tax Notes International 54(8): 651-652. (Journal Article)
  • Sawyer, A. (2009) Comment: Surgeons' Practices and Tax Avoidance: A Mutually Exclusive Relationship? New Zealand Journal of Taxation Law and Policy 15(2): 13pp. (Journal Article)
  • Sawyer, A.J. (2009) Court Upholds Search, Seizure of Taxpayers' Hard Drives. Tax Notes International 53(6): 509-511. (Journal Article)
  • Sawyer, A.J. (2009) Developing a World Tax Organisation: The Way Forward. Birmingham: Fiscal Publications. xv+215pp. (Authored Book)
  • Sawyer, A.J. (2009) Dunne Details New Tax Policy Work Program. Tax Notes International 54(1): 33-34. (Journal Article)
  • Sawyer, A. and Tan, L.M. (2009) Editorial. New Zealand Journal of Taxation Law and Policy 15(2): 87-96. (Other)
  • Sawyer, A. and Tan, L.M. (2009) Editorial. New Zealand Journal of Taxation Law and Policy 15(4): 257-264. (Other)
  • Sawyer, A. and Tan, L.M. (2009) Editorial. New Zealand Journal of Taxation Law and Policy 15(1): 3-8. (Other)
  • Sawyer, A. and Tan, L.M. (2009) Editorial. New Zealand Journal of Taxation Law and Policy 15(3): 183-189. (Other)
  • Sawyer, A. (2009) Financial Institutions' Tax Disclosures and Discourse: Analysing Recent Australasian Evidence. eJournal of Tax Research 8(1): 6-31. (Journal Article)
  • Sawyer, A.J. (2009) Government Enacts Major Tax Act. Tax Notes International 56(3): 179-181. (Journal Article)
  • Sawyer, A.J. (2009) Government Moves to Align Investment, Withholding Tax Rates. Tax Notes International 55(3): 200-201. (Journal Article)
  • Sawyer, A.J. (2009) Inland Revenue Releases Tax Compliance Priority List. Tax Notes International 54(13): 1094-1095. (Journal Article)
  • Pinto, D. and Sawyer, A. (2009) Is a World Tax Organisation Necessary and Feasible in Today's Globalised World? Sydney, Australia: ALTA (Australian Law Teachers Association) 64th Annual Conference, 5-8 Jul 2009. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2009) New Zealand Government Updates Tax Policy Work Program. Tax Notes International 56(8): 593-594. (Journal Article)
  • Sawyer, A.J. (2009) New Zealand Inland Revenue's Transfer Pricing Focus for 2009. Tax Notes International 54(8): 679-680. (Journal Article)
  • Sawyer, A.J. (2009) New Zealand: Year in Review 2009. Tax Notes International 56(12): 975-976. (Journal Article)
  • Sawyer, A.J. (2009) News Analysis: New Zealand Tax Group's Radical Reform Ideas. Tax Notes International 56(4): 240-242. (Journal Article)
  • Sawyer, A.J. (2009) News Analysis: New Zealand's Bleak Budget. Tax Notes International 54(10): 807-809. (Journal Article)
  • Sawyer, A.J. (2009) Report from New Zealand: Three High Profile Proposal Cases under the Insolvency Act 2006 (NZ). Insolvency Law Journal 17(4): 214-219. (Journal Article)
  • Pinto, D. and Sawyer, A. (2009) Towards sustaining the future of taxation: Is a World Tax Organization necessary and feasible in today's globalized world? Australian Tax Forum 24(2): 179-205. (Journal Article)
  • Pinto, D. and Sawyer, A. (2009) Towards Sustaining the Future of Taxation: Is a World Tax Organization Necessary and Feasible in Today's Globalized World? University of Canterbury, Christchurch, New Zealand: 21st Australasian Tax Teachers Conference, 19-21 Jan 2009. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2008) Australia, New Zealand Move Closer to Single Economic Market. Tax Notes International 51(5): 400. (Journal Article)
  • Sawyer, A.J. (2008) Deemed Rate of Return Increases for taxing Foreign Investment. Tax Notes International 51(3): 234. (Journal Article)
  • Sawyer, A. and Tan, L.M. (2008) Editorial. New Zealand Journal of Taxation Law and Policy 14(1): 4-8. (Journal Article)
  • Sawyer, A. and Tan, L.M. (2008) Editorial. New Zealand Journal of Taxation Law and Policy 14(2): 119-123. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2008) Editorial. New Zealand Journal of Taxation Law and Policy 14(3): 296-302. (Journal Article)
  • Tan, L.M. and Sawyer, A. (2008) Editorial. New Zealand Journal of Taxation Law and Policy 14(4): 417-424. (Journal Article)
  • Sawyer, A.J. (2008) Government Announces Change for Stapled Securities. Tax Notes International 49(10): 854-855. (Journal Article)
  • Sawyer, A.J. (2008) Government Targets Petroleum Loophole. Tax Notes International 49(11): 932-933. (Journal Article)
  • Sawyer, A.J. (2008) GST Proposals Focus on Reducing Risks to Government. Tax Notes International 50(12): 1001-1002. (Journal Article)
  • Sawyer, A.J. (2008) IRD Clarifies Residency Rules for Social Security Purposes. Tax Notes International 49(3): 241-242. (Journal Article)
  • Sawyer, A.J. (2008) Key Issues in the Renegotiation of the Australia-New Zealand Treaty. Tax Notes International 50(6): 481-486. (Journal Article)
  • Sawyer, A.J. and Smith, A.M.C. (2008) National Report: New Zealand. In M. Lang, C. Obermair, J. Schuch, C. Staringer and P. Weninger (Ed.), Tax Compliance Costs for Companies in an Enlarged European Community,: 257-283. Amsterdam, The Netherlands: Kluwer Law International. (Chapter in Book)
  • Sawyer, A.J. (2008) New Zealand's Failed Attempt at a Carbon Tax - Fatally Flawed or Mismanaged? In N. Chalifour, J.E. Milne, H. Ashiabor, K. Deketelaere and L. Kreiser (Ed.), Critical Issues in Environmental Taxation Vol V: 453-477. Oxford: Oxford University Press. (Chapter in Book)
  • Sawyer, A.J. (2008) News Analysis: Supreme Court in Westpac Case Sets Limits on Tax Secrecy. Tax Notes International 50(6): 463-465. (Journal Article)
  • Sawyer, A. (2008) RAP(ping) in Taxation: A review of New Zealand's Rewrite Advisory Panel and its potential for adaptation to other jurisdictions. Australian Tax Review 37(3): 148-163. (Journal Article)
  • Sawyer, A. (2008) Regulatory Impact Statements and Accountability: Recent Australasian Evidence. Journal of Australian Taxation 11(1): 42-107. (Journal Article)
  • Sawyer, A.J. (2008) SMEs in New Zealand: Is a New Era in the Tax Compliance Environment on the Horizon? In M. Walpole and C. Evans (Ed.), Tax Administration: Safe Harbours and New Horizons: 141-164. Birmingham, UK: Fiscal Publications. (Chapter in Book)
  • Sawyer, A.J. (2008) SMEs in New Zealand: Is a New Era in the Tax Compliance Environment on the Horizon? Sydney, Australia: 8th International Conference on Tax Administration, 26-28 Mar 2008. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2008) The Impact of Recent Bank Structured Financing Litigation on Interpreting and Applying New Zealand Legislation. Journal of International Banking Law & Regulation 23(12): 627-635. (Journal Article)
  • Sawyer, A.J. (2008) The Importance of RAP(ping) in Taxation - A Review of the Rewrite Advisory Panel's Contribution to Uncovering the Hidden Detail. Hobart, Australia: Twentieth Annual Conference of the Australasian Tax Teachers Association, 23-25 Jan 2008. (Conference Contribution - Full conference paper)
  • Sawyer, A. (2007) Book Review: Regulating Spam: A European Perspective After the Adoption of the e-Privacy Directive by Lodewijk F. Asscher & Sjo Anne Hoogcarspel. European Intellectual Property Review 29(9): 399. (Journal Article)
  • Sawyer, A.J. (2007) Business Tax Reform a Focus of 2007 Budget. Tax Notes International 46(May 28): 899-904. (Journal Article)
  • Sawyer, A.J. (2007) Committee Recommends Changes to Latest Rewrite of Income Tax Act. Tax Notes International 47(July 30): 422-423. (Journal Article)
  • Pau, C., Sawyer, A. and Maples, A. (2007) Complexity of New Zealand's Tax Laws: An Empirical Study. Australian Tax Forum 22(1): 59-92. (Journal Article)
  • Sawyer, A.J. (2007) Court Delivers Key Decision in GST Case. Tax Notes International 47(July 23): 342-344. (Journal Article)
  • Sawyer, A.J. (2007) Court Rules on Disclosure Under Australia-New Zealand Tax Treaty. Tax Notes International 48(October 8): 149-151. (Journal Article)
  • Sawyer, A.J. (2007) Czech Republic, New Zealand Sign Tax Treaty. Tax Notes International 48(November 12): 645-648. (Journal Article)
  • Sawyer, A.J. (2007) Deemed Rate of Return Increased for Taxing Foreign Interest. Tax Notes International 47(August 6): 514. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2007) Editorial. New Zealand Journal of Taxation Law and Policy 13(1): 4-9. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2007) Editorial. New Zealand Journal of Taxation Law and Policy 13(2): 185-193. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2007) Editorial. New Zealand Journal of Taxation Law and Policy 13(3): 347-355. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2007) Editorial. New Zealand Journal of Taxation Law and Policy 13(4): 551-563. (Journal Article)
  • Sawyer, A.J. (2007) Further Amendments to KiwiSaver Legislation Planned. Tax Notes International 47(September 24): 1143. (Journal Article)
  • Sawyer, A.J. (2007) Government Announces Tax Policy Work Program for 2008. Tax Notes International 48(November 12): 659-662. (Journal Article)
  • Sawyer, A.J. (2007) Government Considers New Tax Rules for Limited Partnerships. Tax Notes International 47(August 20): 733-735. (Journal Article)
  • Sawyer, A.J. (2007) Government Issues Additional International Tax Proposals. Tax Notes International 48(November 5): 553-557. (Journal Article)
  • Sawyer, A.J. (2007) Government Seeks Comments on Proposed Emissions Trading Scheme. Tax Notes International 48(October 15): 268-270. (Journal Article)
  • Sawyer, A.J. (2007) Government Seeks Input on Revised Treatment of Foreign Dividends. Tax Notes International 48(December 17): 1132-1134. (Journal Article)
  • Sawyer, A.J. (2007) Government to Close Loopholes for Portfolio Investment Entities. Tax Notes International 47(September 17): 1056-1057. (Journal Article)
  • Sawyer, A.J. (2007) Guidance issued on Offshore Portfolio Investments. Tax Notes International 45(March 12): 956. (Journal Article)
  • Sawyer, A.J. (2007) New Zealand - 2007 Year in Review. Tax Notes International 48(December 31): 1398-1399. (Journal Article)
  • Sawyer, A.J. (2007) New Zealand Signs First Tax Information Exchange Agreement. Tax Notes International 45(March 12): 945-946. (Journal Article)
  • Sawyer, A.J. (2007) New Zealand Updates its Partnership Legislation: From Policy to Draft Legislation - a Tax Perspective. Bulletin for International Taxation 58(12): 529-540. (Journal Article)
  • Sawyer, A.J. (2007) New Zealand, United Kingdom Sign Second Treaty Protocol. Tax Notes International 48(November 19): 751. (Journal Article)
  • Sawyer, A.J. and Smith, A.M.C. (2007) New Zealand: The Taxation Issues Involved with Adopting IFRS. Asia Pacific Tax Bulletin 13(2): 87-94. (Journal Article)
  • Sawyer, A.J. (2007) New Zealand's Tax Rewrite Program - In Pursuit of the (Elusive) Goal of Simplicity. British Tax Review (4): 405-427. (Journal Article)
  • Sawyer, A.J. (2007) New Zealand's Tax Rewrite Project - In Pursuit of the (Elusive) Goal of Simplicity. Brisbane, Australia: Australasian Tax Teachers Association Conference (ATTA 2007), 22-24 Jan 2007. 27pp. http://www.law.uq.edu.au/attaconference/program.php. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2007) Official Recommend Changes to 'Associated Persons' Definitions. Tax Notes International 46(April 23): 360-363. (Journal Article)
  • Sawyer, A.J. (2007) Proposed Changes to Income Tax Act Target Overseas Asset Leases. Tax Notes International 47(July 2): 36-37. (Journal Article)
  • Sawyer, A.J. (2007) Regulatory Impact Statements and Accountability: Recent Australasian Experience. University of Sheffield, Sheffield, UK: Tax Research Network (TRN) 16th Annual Conference, 6-7 Sep 2007. 57pp. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2007) Rental Properties and Tax Losses in New Zealand: The Debate for Change. Tax Notes International 47(August 6): 585-586. (Journal Article)
  • Sawyer, A.J. (2007) Select Committee Recommends Changes to New Zealand's Anti-Spam Bill. International Company and Commercial Law Review 16(2): 51-56. (Journal Article)
  • Sawyer, A.J. (2007) Taxpayer Appeal Dismissed in Trinity Tax Avoidance Case. Tax Notes International 47(July 2): 37-41. (Journal Article)
  • Sawyer, A.J. (2006) Binding Rulings in New Zealand - An Assessment of the First Ten Years. Canterbury Law Review 12(2): 273-291. (Journal Article)
  • Sawyer, A.J. (2006) Binding Rulings in New Zealand - An Overview and Review of the First Ten Years. In A.J. Sawyer (Ed.), Taxation Issues in the Twenty First Century: 195-213. Christchurch: Centre for Commercial and Corporate Law. (Chapter in Book)
  • Sawyer, A.J. (2006) Developing an International (World) Tax Organisation for Administering Binding Rulings and APAs - The Way Forward. Australian Tax Forum 21(2): 287-330. (Journal Article)
  • Sawyer, A.J. (2006) Development of a World Tax Organisation for administering binding rulings and APAs. Sydney, Australia: 7th International Tax Administration Conference, 20-21 Apr 2006. 30pp. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. and Tan, L.M. (2006) Editorial. New Zealand Journal of Taxation Law and Policy 12(3): 183-186. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2006) Editorial. New Zealand Journal of Taxation Law and Policy 12(1): 4-9. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2006) Editorial. New Zealand Journal of Taxation Law and Policy 12(2): 83-88. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2006) Editorial. New Zealand Journal of Taxation Law and Policy 12(4): 262-270. (Journal Article)
  • Sawyer, A.J. (2006) Government Considers Tax Changes for Charities, Nonprofits. Tax Notes International 44(December 18): 932-935. (Journal Article)
  • Sawyer, A. (2006) Industry Partnerships and Targeted Amnesties at Ingrained Evasion - A New Approach to an Old Problem? Melbourne Law School, Melbourne, Australia: Eighteenth Annual Conference of the Australasian Tax Teachers' Association (ATTA 2006): Old Taxes in a New World, 30 Jan-1 Feb 2006. 19pp. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2006) Industry Partnerships and Targeted Amnesties at Ingrained Evasion - A New Approach to an Old Problem? Revenue Law Journal 16: 25-55. (Journal Article)
  • Sawyer, A.J. (2006) New Zealand - Tax Year 2005 in Review. Tax Notes International 41(January 9): 83-85. (Journal Article)
  • Sawyer, A.J. (2006) New Zealand - Tax Year 2006 in Review. Tax Notes International 44(December 25): 1091-1092. (Journal Article)
  • Sawyer, A.J. (2006) New Zealand Revises Taxation of Offshore Investments. Tax Notes International 44(December 18): 917-921. (Journal Article)
  • Sawyer, A.J. (2006) New Zealand's Efforts to Catch Up in Legislating Against Spam. Journal of International Banking Law and Regulation 21(7): 409-415. (Journal Article)
  • Sawyer, A.J. (2006) New Zealand's Failed Attempt at a Carbon Tax - Fatally Flawed or Mismanaged? Ottawa, Canada: Seventh Annual Global Conference on Environmental Taxation: Instruments of Change for a Sustainable Economy, 22-24 Oct 2006. 32pp. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2006) Panel Reports on Tax Treaties. Tax Notes International 41(March 13): 857-858. (Journal Article)
  • Sawyer, A.J. (2006) Parliamentary Panel Suggests Significant Changes to Tax Bill. Tax Notes International 41(March 27): 1040-1043. (Journal Article)
  • Sawyer, A.J. (2006) Policy Paper Examines Tax Implications of IFRS. Tax Notes International 42(September 25): 1044-1046. (Journal Article)
  • Sawyer, A.J. (2006) Practitioners' Corner: New Zealand Courts Investors with Limited Partnership Regime Proposal. Tax Notes International 42(July 24): 309-315. (Journal Article)
  • Sawyer, A.J. (2006) Report from New Zealand: Individual Insolvency Law Reform - Examining the Recommendations. Insolvency Law Journal 14(4): 254-263. (Journal Article)
  • Sawyer, A.J. (2006) Section 17A Orders under the Spotlight: Are they an Effective Weapon for Encouraging Compliance? New Zealand Journal of Taxation Law and Policy 12(2): 89-94. (Journal Article)
  • Sawyer, A.J. (2006) Special Report: New Zealand's Investment Incentives Draw Mixed Response. Tax Notes International 41(June 19): 1063-1075. (Journal Article)
  • Sawyer, A.J. (2006) Tax Bill Updates 2004 Income Tax Act. Tax Notes International 44(December 11): 835-837. (Journal Article)
  • Sawyer, A.J. and Smith, A.M.C. (2006) Tax Compliance Costs for Companies - The New Zealand Story, New Zealand National Report. Rust, Austria: Jean Monnet Conference: Tax Compliance Costs for Companies in an Enlarged European Community, 6-9 Jul 2006. 31pp. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2006) Tax Treaty with Austria Follows Recent New Zealand Treaties. Tax Notes International 43(October 9): 110-112. (Journal Article)
  • Sawyer, A.J. (2006) Tax Treaty with Mexico Follows Recent New Zealand Treaties. Tax Notes International 44(December 11): 837-840. (Journal Article)
  • Sawyer, A.J. (Ed.) (2006) Taxation Issues in the Twenty-First Century. Christchurch: Centre for Commercial and Corporate Law. xvi+243pp. (Edited Book)
  • Sawyer, A. and Tan, L.M. (2005) Editorial. New Zealand Journal of Taxation Law and Policy 11(4): 389-396. (Journal Article)
  • Sawyer, A. and Tan, L.M. (2005) Editorial. New Zealand Journal of Taxation Law and Policy 11(1): 5-16. (Journal Article)
  • Sawyer, A. and Tan, L.M. (2005) Editorial. New Zealand Journal of Taxation Law and Policy 11(2): 148-152. (Journal Article)
  • Tan, L.M. and Sawyer, A. (2005) Editorial. New Zealand Journal of Taxation Law and Policy 11(3): 281-282. (Journal Article)
  • Maples, A.J. and Sawyer, A.J. (2005) Film Investment in New Zealand: An Update. Journal of International Taxation 16(9): 62-63. (Journal Article)
  • Sawyer, A.J. (2005) Government Proposes Changes to Taxation of Investment Income. Tax Notes International 39(25 Jul): 316-317. (Journal Article)
  • Sawyer, A.J. (2005) Government to Update R&D Investment Rules. Tax Notes International 38(23 May): 652-653. (Journal Article)
  • Sawyer, A.J. (2005) Harmonisation of Rulings and APA Administration through International Coordination. Edinburgh, Scotland: Tax Research Network Conference, 8-9 Sep 2005. 38 pp. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2005) New Zealand amends trans-Tasman imputation rules. Tax Notes International 39(5): 397-400. (Journal Article)
  • Sawyer, A.J. (2005) New Zealand and Poland Sign Income Tax Treaty. Tax Notes International 38(9 May): 484-485. (Journal Article)
  • Sawyer, A.J. (2005) New Zealand Treasury, Finance Minister Clash Over Tax Policy. Tax Notes International 40(5 Dec): 866-869. (Journal Article)
  • Sawyer, A.J. (2005) New Zealand, Singapore Sign Tax Treaty Protocol. Tax Notes International 39(26 Sep): 1156-1157. (Journal Article)
  • Sawyer, A.J. (2005) New Zealand, U.S. reach agreement on fiscally transparent entities. Tax Notes International 37(9): 746. (Journal Article)
  • Sawyer, A.J. (2005) New Zealand: 2004 Year in Review. Tax Notes International 37(1): 80-82. (Journal Article)
  • Maples, A.J. and Sawyer, A.J. (2005) New Zealand: Tax Incentives for Film Investments. Journal of International Taxation 16(4): 38-53. (Journal Article)
  • Sawyer, A.J. (2005) New Zealand-Spain Tax Treaty Lacks Limitation on Benefits Clause. Tax Notes International 39(15 Aug): 594-596. (Journal Article)
  • Sawyer, A.J. (2005) Official Outlines Tax Policy Work Program. Tax Notes International 40: 325-327. (Journal Article)
  • Sawyer, A.J. (2005) Political Parties Negotiate Tax Policy Initiatives. Tax Notes International 40: 424-425. (Journal Article)
  • Sawyer, A.J. (2005) Privy Council Splits on General Ant-Avoidance Provision. Tax Notes International 38(4 Apr): 21-23. (Journal Article)
  • Sawyer, A.J. (2005) Reflections on Providing Tax Incentives for Research and Development: New Zealand at the Cross Roads. Journal of Australian Taxation 8(1): 111-149. (Journal Article)
  • Sawyer, A.J. (2005) Revenue Releases Draft on GST Treatment of Telecom Services. Tax Notes International 40(12 Dec): 956-957. (Journal Article)
  • Sawyer, A. (2005) Targeting Amnesties at Ingrained Evasion - A New Zealand Initiative Warranting Wider Consideration? Wellington, New Zealand: 17th Annual Australasian Tax Teachers' Association (ATTA) Conference, 26-28 Jan 2005. 48 pp. http://pandora.nla.gov.au/pan/23524/20050225/AdrianSawyer.pdf. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (2005) Targeting Amnesties at Ingrained Evasion – A New Zealand Initiative Warranting Wider Consideration? Journal of the Australasian Tax Teachers Association 1(3): 84-119. (Journal Article)
  • Sawyer, A.J. (2005) Tax Authority Creates Uncertainty about Income-Splitting Provisions. Tax Notes International 37(28 Mar): 1156-1157. (Journal Article)
  • Sawyer, A.J. (2005) Tax Changes Feature prominently in 2005 Budget. Tax Notes International 38(6 Jun): 877-882. (Journal Article)
  • Sawyer, A.J. (2004) Advance pricing agreements: A primer and summary of developments in Australia and New Zealand. Bulletin for International Fiscal Documentation 58(12): 556-565. (Journal Article)
  • Sawyer, A.J. (2004) Australia, New Zealand Discuss Trans-Tasman Issues, Info Exchange. Tax Notes International 31(23 Feb 2004): 667-668. (Journal Article)
  • Sawyer, A. and Tan, L.M. (2004) Comment: Limited Tax Amnesties: Are they the Answer? New Zealand Journal of Taxation Law and Policy 10(3): 202-211. (Journal Article)
  • Sawyer, A.J. (2004) Cullen Presents Tax Policy Work Program. Tax Notes International 31(22 Mar 2004): 1068-1069. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2004) Editorial. New Zealand Journal of Taxation Law and Policy 10(4): 185-190. (Journal Article)
  • Sawyer, A.J. and Tan, L.-M. (2004) Editorial. New Zealand Journal of Taxation Law and Policy 10(4): 293-299. (Journal Article)
  • Sawyer, A. J. and Edward, C. (2004) Editorial. New Zealand Journal of Taxation Law and Policy 10(1): 5-10. (Journal Article)
  • Sawyer, A. J. and Edward, C. (2004) Editorial. New Zealand Journal of Taxation Law and Policy 10(2): 89-94. (Journal Article)
  • James, S. and Sawyer, A. (2004) Globalisation and International Trends in Taxation. Asia-Pacific Journal of Taxation 8(2): 49-67. (Journal Article)
  • Sawyer, A.J. (2004) Government to Review Tax Depreciation Rules. Tax Notes International 33(2 Aug 2004): 408-410. (Journal Article)
  • Sawyer, A.J. (2004) Income Tax Act 1994: Part E, Tax Administration Act 1994: Subparts III, IIIA, IX, Taxation Review Authorities Act 1994 [CD ROM]. In Brookers Ltd (Ed.), Brookers Smart Tax Commentary: 74pp. Wellington: Brookers. (Chapter in Book)
  • James, S.R. and Sawyer, A.J. (2004) International Trends in Taxation and the Taxation of Investment. Bournemouth, UK: Proceedings of the Tax Research Network Conference, 16-17 Sep 2004. 28. (Conference Contribution - Other)
  • Sawyer, A.J. (2004) Is an international tax organisation an appropriate forum for administering binding rulings and APAs? Sydney, Australia: Sixth International Tax Administration Conference, 15-16 Apr 2004. 60. (Conference Contribution - Other)
  • Sawyer, A. (2004) Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and APAS? eJournal of Tax Research 2(1): 8-70. (Journal Article)
  • Sawyer, A.J. (2004) New Zealand – Tax Year 2003 in Review. Tax Notes International 31(5 Jan 2004): 66-67. (Journal Article)
  • Sawyer, A.J. and Tan, L.M. (2004) New Zealand Government proposes targeted tax amnesties to combat evasion - is this the answer? Tax Notes International 34(18 Oct 2004): 217-223. (Journal Article)
  • Sawyer, A.J. (2004) New Zealand IRD Releases Exposure Draft of General Anti-Avoidance Provisions. Tax Notes International 34(Oct 2004): 131-132. (Journal Article)
  • Sawyer, A.J. (2004) New Zealand to Amend Tax Rules for Foreign Trusts. Tax Notes International 33(9 Aug 2004): 496-497. (Journal Article)
  • Sawyer, A.J. (2004) New Zealand: IRD Announces New Consultation on Foreign Trust Disclosure. Tax Notes International 36(13 Dec 2004): 914-915. (Journal Article)
  • Sawyer, A.J. (2004) News Analysis: IRD Policy of Recording Taxpayer Communications Raises Privacy Issues. Tax Notes International 32(10 May 2004): 584. (Journal Article)
  • Sawyer, A.J. (2004) News Analysis: New Zealand Charities Bill Would Create Registry for Tax Exempt Organizations. Tax Notes International 32(26 Apr 2004): 331-336. (Journal Article)
  • Sawyer, A.J. (2004) OECD: Tax Inspectors Address Evasion and Avoidance at OECD Meeting. Tax Notes International 32(3 May 2004): 477-478. (Journal Article)
  • Sawyer, A.J. (2004) Parliamentary Committee Issues Report on Tax Treaties, Tax Notes International. Tax Notes International 31(22 Mar 2004): 1069-1071. (Journal Article)
  • Sawyer, A.J. (2004) Potential Implications of Providing Tax Incentives for Research and Development in New Zealand. Royal Society of New Zealand. 45. (Report for External Body)
  • Sawyer, A. (2004) Report from New Zealand: Individual Insolvency Law Reform – At Last! Insolvency Law Journal 12(4): 259-268. (Journal Article)
  • Sawyer, A.J. (2004) Revenue Department Adopts Compliance-Based Auditing. Tax Notes International 34(4 Oct 2004): 31. (Journal Article)
  • Sawyer, A.J. (2004) Subpart EE Income Tax Act 2004. In Brookers Ltd (Ed.), Brookers Smart Tax: 160pp. Wellington: Brookers. (Chapter in Book)
  • Sawyer, A.J. (2004) Tax Bill Wins Favourable Reviews. Tax Notes International 32(12 Apr 2004): 167-171. (Journal Article)
  • Sawyer, A.J. (2004) Viewpoint: New Zealand Budget 2004 – Few Tax Initiatives but Plenty to Criticize. Tax Notes International 32(21 Jun 2004): 1231-1238. (Journal Article)
  • Sawyer, A.J. (2004) Working Group to Address Retirement Savings and Tax Issues. Tax Notes International 32(31 May 2004): 915-916. (Journal Article)
  • Sawyer, A. (2003) A Selected International Comparison of Private Rulings Systems and their Features - What is there in Common? In M. Walpole and R. Fisher (Ed.), Tax Administration: Current Issues and Future Developments: 286-302. Bryon Bay, NSW, Australia: TimeBase Pty Ltd. (Chapter in Book)
  • Tan, L-M. and Sawyer, A. (2003) A Synopsis of Taxpayer Compliance Studies - Overview vis a vis New Zealand. New Zealand Journal of Taxation Law and Policy 9(4): 431-454. (Journal Article)
  • Sawyer, A.J. (2003) An Electronic Transactions Act for New Zealand at Last! Journal of International Banking Law and Regulation 18(4): 151-159. (Journal Article)
  • Sawyer, A.J. (2003) Compliance Cost Impact Statements in New Zealand - How Far Have We Come? Australian Tax Forum 17(4): 443-497. (Journal Article)
  • Sawyer, A. and Edward, C. (2003) Editorial. New Zealand Journal of Taxation Law and Policy 9(1): 4-11. (Journal Article)
  • Sawyer, A. and Edward, C. (2003) Editorial. New Zealand Journal of Taxation Law and Policy 9(3): 255-259. (Journal Article)
  • Sawyer, A. and Edward, C. (2003) Editorial. New Zealand Journal of Taxation Law and Policy 8(3): 251-252. (Journal Article)
  • Sawyer, A. and Edward, C. (2003) Editorial. New Zealand Journal of Taxation Law and Policy 8(4): 338-340. (Journal Article)
  • Sawyer, A. and Edward, C. (2003) Editorial: Special Issue - Compliance. New Zealand Journal of Taxation Law and Policy 9(4): 391-396. (Journal Article)
  • Sawyer, A. (2003) New Zealand Finance Minister Declares Economy, Tax Climate Healthy. Tax Notes International 29(24 Mar 2003): 1091-1094. (Journal Article)
  • Birch, A., Peters, T. and Sawyer, A. (2003) New Zealanders' Attitudes Towards Tax Evasion: A Demographic Analysis. New Zealand Journal of Taxation Law and Policy 9(1): 65-109. (Journal Article)
  • Sawyer, A. (2003) Practitioners' Corner: Overview of New Zealand - United Arab Emirates Tax Treaty. Tax Notes International 30(13 Oct 2003): 173-176. (Journal Article)
  • Sawyer, A. (2003) Report from New Zealand: Discharge, the Public Interest and What's in a Name? Insolvency Law Journal 11(4): 256-260. (Journal Article)
  • Sawyer, A. (2003) Rewriting Tax Legislation: Reflections on the NZ Experience. Bulletin for International Fiscal Documentation 57(12): 578-588. (Journal Article)
  • Sawyer, A. (2003) Rewriting the Income Tax Act 1994 - The Income Tax 'Act' 2002. New Zealand Journal of Taxation Law and Policy 9(1): 12-25. (Journal Article)
  • Sawyer, A. (2003) Special Report: Rewriting New Zealand's Income Tax Act. Tax Notes International 29(6 Jan 2003): 101-108. (Journal Article)
  • Newberry, K. and Sawyer, A. (2003) The Impact of Corporate Tax Shelters and Enron on the Tax Profession: Implications for the United States and New Zealand. New Zealand Journal of Taxation Law and Policy 9(4): 397-416. (Journal Article)
  • Sawyer, A. (2003) Trans-Tasman Tax Triangulation: A Positive Resolution? Tax Notes International 29(03 Mar 2003): 816-817. (Journal Article)
  • Sawyer, A. (2003) Update to Tax Administration Act 1994: Subparts III, IIIA, IX. In Brookers (Ed.), Smart Tax: 113pp. Wellington: Brookers Ltd. (Chapter in Book)
  • Sawyer, A. (2003) Updates to Income Tax Act 1994: Subparts CC, EB, EG, EN and EO; Tax Administration Act 1994: Subparts IIA, III, IIIA, IX; Taxation Review Authorities Act 1994. In Brookers (Ed.), Brooker's Smart Tax (CD Rom ed.): 111pp. Wellington: Brooker's Ltd. (Chapter in Book)
  • Sawyer, A.J. (2002) A Selected International Comparison of Revenue Rulings Systems and their Features - What is there in Common. Sydney: Proceedings of the Fifth International Tax Administration Conference, 04-05/04/2002. 286-302. (Conference Contribution - Other)
  • Sawyer, A.J. (2002) Binding Rulings: A Comparative Perspective. In A. Lymer and J. Hasseldine (Ed.), The International Taxation System: 291-315. Amsterdam: Kluwer Academic Press. (Chapter in Book)
  • Sawyer, A.J. (2002) Comparing New Zealand's Private Rulings System and its Features with a Selection of International Private Rulings Systems - What is there in Common? Journal of Australian Taxation 5(3): 440-465. (Journal Article)
  • Sawyer, A.J. (2002) Proposals to Reduce Compliance Costs: A Mixed Response by the NZ Government.. Bulletin for International Fiscal Documentation 56(7): 333-340. (Journal Article)
  • Sawyer, A. (2002) Report from New Zealand: A Potpourri of Personal Insolvency Cases. Insolvency Law Journal 10(2): 122-127. (Journal Article)
  • Sawyer, A.J. (2002) Special Report: New Zealand's December Tax Bill Contains a Potpourri of Changes.. Tax Notes International 25: 259-268. (Journal Article)
  • Sawyer, A.J. (2002) Tribute: Rt. Hon Sir Ivor Richardson. New Zealand Journal of Taxation Law and Policy 8(2): 129-132. (Journal Article)
  • Richardson, M. and Sawyer, A.J. (2001) A Taxonomy of the Tax Compliance Literature: Further Findings, Problems and Prospects. Australian Tax Forum 16(2): 137-320. (Journal Article)
  • Sawyer, A.J. (2001) An International Comparison of Binding Rulings Regimes. Adjudication and Rulings Division, Inland Revenue Department. 47. (Report for External Body)
  • Sawyer, A.J. (2001) Income Tax Act 1994: Part EG. In Brookers (Ed.), Brookers Smart Tax Electronic Commentary: 120pp. Wellington: Brookers Ltd. (Chapter in Book)
  • Sawyer, A.J. (2001) Income Tax Act 1994: Parts CC, EB, EC, EN and EO. In Brookers (Ed.), Brookers Smart Tax: 140pp. Wellington: Brookers Ltd. (Chapter in Book)
  • Sawyer, A.J. (2001) Righting Wrongs: The Ombudsman in Six Continents, edited by Gregory, R. and Giddings, P.. New Zealand Universities Law Review 19(4): 482-484. (Journal Article)
  • Sawyer, A.J. (2001) Special Report: New Zealand Superannuation Scheme Bill - Taking the Politics out of Superannuation? Tax Notes International 22(10): 1155-1170. (Journal Article)
  • Sawyer, A.J. (2001) Tax Review 2001: Where to Now for New Zealand? Asia-Pacific Journal of Taxation 5(4): 52-69. (Journal Article)
  • Attwell, R.L. and Sawyer, A.J. (2001) The Ethical Attitudes of New Zealand Tax Practitioners - Still 'Barely Passing'? New Zealand Journal of Taxation Law and Policy 7(2): 111-146. (Journal Article)
  • Sawyer, A.J. (2001) The Wine-Box Inquiry in New Zealand: Round two - A "gutted" report but no "knockout punch". Bulletin for International Fiscal Documentation 55(3): 114-125. (Journal Article)
  • Sawyer, A.J., Tomlinson, S.R. and Maples, A.J. (2000) Developing Essential Skills through Case Study Scenarios. Journal of Accounting Education 18(3): 257-282. (Journal Article)
  • Sawyer, A.J. (2000) Electronic Transactions Bill for New Zealand: Nothing New Under the Sun?: Part 1 and Part 2. Journal of International Banking Law 15(10 & 11): 243-249; 275-280. (Journal Article)
  • Sawyer, A.J. (2000) Enforcing New Zealand's Tax Laws via International Tax Recovery Agreements. Bulletin for International Fiscal Documentation 54(1): 34-40. (Journal Article)
  • Maples, A.J. and Sawyer, A.J. (2000) Finally, Proposals to Tax Restrictive Covenant and Exit Inducement Payments. Asia-Pacific Tax Bulletin (APTX) 6(10): 297-302. (Journal Article)
  • Sawyer, A. (2000) Report from New Zealand: Reprioritising Priorities - IRD the big loser? Insolvency Law Journal 8(2): 116-123. (Journal Article)
  • Sawyer, A.J. (2000) Special Report : First New Zealand Labour-Alliance Coalition Budget: An Interventionist Spending Approach Emerges with an Unpleasant Tax Surprise. Tax Notes International 21(1): 61-70. (Journal Article)
  • Sawyer, A.J. (2000) Special Report: Taxing Trust Beneficiary Income Distributions to Minors - No Minor Change. Tax Notes International 21(3): 241-250. (Journal Article)
  • Hite, P.A. and Sawyer, A.J. (2000) The Impact of Verbal and Numerical Reporting Standards on Inland Revenue Department Investigators' Judgement. New Zealand Journal of Taxation Law and Policy 6(1): 3-23. (Journal Article)
  • Sawyer, A.J. (2000) What are the lessons for Australia from New Zealand's first comprehensive remedial review of its binding rulings regime? Australian Tax Review 29(3): 133-167. (Journal Article)
  • Sawyer, A.J. (2000) What are the Lessons for Australia from New Zealand's First Comprehensive Remedial Review of its Binding Rulings Regime? Sydney: Proceedings of the Fourth International Tax Administration Conference, April 2000. 293-333. (Conference Contribution - Full conference paper)
  • Sawyer, A.J. (1999) A Comparison of New Zealand Taxpayers' Rights with Selected Civil Law and Common Law Countries: Have New Zealand Taxpayers' Been 'Short-changed'? Vanderbilt Journal of Transnational Law 32(5): 1345-1400. (Journal Article)
  • Sawyer, A.J. (1999) A 'Minority' Government Budget - Mixing Election Year Sweeteners with Restraint? Bulletin for International Fiscal Documentation 53(8&9): 366-370. (Journal Article)
  • Sawyer, A.J. (1999) Electronic Commerce: International Tax Policy Implications for Revenue Authorities and Governments. Virginia Tax Review 19(1): 73-113. (Journal Article)
  • Sawyer, A.J. (1999) Guide to Binding Rulings: TaxBase 3 (2ed). (Second ed.). Wellington: Butterworths of New Zealand. 240pp. (Authored Book)
  • Sawyer, A.J. (1999) New Zealand Enacts Tax Recovery Agreement Procedure. Tax Notes International 19(17): 1587-1593. (Journal Article)
  • Sawyer, A.J. (1999) Passing the Century Mark: The Urgent Need for Reform of Insolvency Law and Policy in New Zealand. Flinders Journal of Law Reform 3(2): 183-213. (Journal Article)
  • Sawyer, A.J. (1999) Tax Administration Act 1994: Part IIIA. Brookers Smart Tax: 26p. Wellington: Brookers Ltd. (Chapter in Book)
  • Hite, P.A. and Sawyer, A.J. (1998) An Investigation of Tax Preparer Effects on the Decision-Making Processes of Government Investigators.. Advances in Taxation 10: 145-166. (Journal Article)
  • Richardson, M. and Sawyer, A.J. (1998) Complexity in the Expression of New Zealand Tax Laws: An Empirical Analysis. Australian Tax Forum 14(3): 325-360. (Journal Article)
  • Sawyer, A.J. (1998) Implications of a New Zealand Proposal for a Financial Transactions Tax. Journal of Australian Taxation 1(2): 106-122. (Journal Article)
  • Sawyer, A.J. (1998) The Coalition Government's Second Budget - Little Evidence of Significant Tax Changes. Bulletin for International Fiscal Documentation 52(8&9): 358-362. (Journal Article)
  • James, S.R., Sawyer, A.J. and Wallschutzky, I.G. (1998) The Complexities of Tax Simplification: Progress in Australia, New Zealand and the United Kingdom. Australian Tax Forum 14(2): 1-39. (Journal Article)
  • James, S.R., Sawyer, A.J. and Wallschutzky, I.G. (1998) The Complexities of Tax Simplification: Progress in Australia, New Zealand and the United Kingdom. Sydney: Proceedings of the Third International Tax Administration Conference, April 1998. 409-434. (Conference Contribution - Other)
  • James, S.R., Sawyer, A.J. and Wallschutzky, I.G. (1998) The Complexities of Tax Simplification: Progress in Australia, New Zealand and the United Kingdom.. In Evans, C. and Greenbaum, A. (Ed.), Tax Administration: Facing the Challenges of the Future: 333-356. Sydney, NSW: Prospect Media Pty Ltd. (Chapter in Book)
  • Sawyer, A.J. (1998) The Wine-Box Inquiry: Never mind the Findings but what about the Recommendations? Bulletin for International Fiscal Documentation 52(2): 58-72. (Journal Article)
  • Hite, P.A. and Sawyer, A.J. (1997) A Comparison of Compliance Cost Estimates for Tax Systems in the United States and New Zealand. Bulletin for International Fiscal Documentation 51(2): 93-97. (Journal Article)
  • Sawyer, A.J. (1997) Binding Tax Rulings: The New Zealand Experience. Australian Tax Review 26(1): 11-27. (Journal Article)
  • Sawyer, A.J. (1997) Guide to Binding Rulings: Taxbase 3. (First ed.). Wellington: Butterworths of New Zealand. 93pp. (Authored Book)
  • Anderson, W.W. and Sawyer, A.J. (1997) Legislative Complexity: The Need for Appropriate Variables and Some Likely Candidates. New Zealand Journal of Taxation Law and Policy 3(1): 3-44. (Journal Article)
  • Sawyer, A.J. (1997) Tax Administration Act 1994: Part IIA and III. Brookers Smart Tax: 150p. Wellington: Brookers Ltd. (Chapter in Book)
  • Sawyer, A.J. (1997) Tax Administration Act 1994: Part IX.. Brookers Smart Tax: 240p. Wellington: Brookers Ltd. (Chapter in Book)
  • James, S.R., Sawyer, A.J. and Wallschutzky, I.G. (1997) Tax Simplification: A Tale of Three Countries. Bulletin for International Fiscal Documentation 51(11): 493-503. (Journal Article)
  • Sawyer, A.J. (1997) Taxation Review Authorities Act 1994. Brookers Smart Tax: 175p. Wellington: Brookers Ltd. (Chapter in Book)
  • Sawyer, A.J. (1996) Blurring the Distinction between Avoidance and Evasion: The Abusive Tax Position. British Tax Review 5: 483-504. (Journal Article)
  • Sawyer, A.J. (1996) Broadening the Scope of Consultation and Strategic Focus in Tax Policy Formulation: Some Recent Developments. New Zealand Journal of Taxation Law and Policy 2(1): 17-39. (Journal Article)
  • Sawyer, A.J. (1996) Taxpayer Compliance, Penalties and Disputes Resolution Bill Encapsulates Earlier Proposals - An Update. Bulletin for International Fiscal Documentation 50(2): 72-78. (Journal Article)
  • Sawyer, A.J. (1996) Two Significant Legislative Developments: Taxpayer Compliance, Penalties and Disputes Resolution and Taxation (Core Provisions) Bills Become Law. Bulletin for International Fiscal Documentation 50(10): 440-447. (Journal Article)
  • Sawyer, A.J. (1996) Why are Taxes so Complex, and Who Benefits? Tax Notes 73(11): 1337-1343. (Journal Article)
  • Sawyer, A.J. (1995) An Update on the New Binding Rulings Regime and Amendments to the Entertainment Tax Regime. Bulletin for International Fiscal Documentation 49(4): 189-194. (Journal Article)
  • Sawyer, A.J. (1995) International Taxation: A Complete Approach at Last? Bulletin for International Fiscal Documentation 49(10): 472-481. (Journal Article)
  • Sawyer, A.J. (1995) Proposing an Alternative to Bankruptcy: Part XV in Retrospect. Canterbury Law Review 6(1): 175-194. (Journal Article)
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  • Sawyer, A.J. (1994) A Proposed Binding Rulings Regime. Bulletin for International Fiscal Documentation 48(11): 582-591. (Journal Article)
  • Sawyer, A.J. (1994) An Update on the Tax Implications of the New Companies Act 1993. Bulletin for International Fiscal Documentation 48(10): 504-507. (Journal Article)
  • Sawyer, A.J. (1994) Raising the Threshold for Taxpayer Compliance: A New Era of Compliance Standards and Penalties. Bulletin for International Fiscal Documentation 48(12): 655-664. (Journal Article)
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