Qualifications & Memberships
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).
- Sawyer A. (2021) Book Review: The Dynamics of Taxation: Essays in Honour of Judith Freedman. New Zealand Journal of Taxation Law and Policy 27(1): 13-16.
- Sawyer A. and Tan LM. (2021) Editorial. New Zealand Journal of Taxation Law and Policy 27(1): 5-12.
- Sawyer A. (2020) “The ‘Ebb and Flow’ of Fiscal Support for Research and Development: A New Zealand Reflection”. Journal of the Australasian Tax Teachers Association 15(1): 67-90.
- Sawyer A. (2020) Enhancing taxpayers’ rights in New Zealand – an opportunity missed? eJournal of Tax Research 18(2): 441-465.
- Sawyer A. (2020) Individual Income Tax Reform in China: An Evaluation through a New Zealand Lens. New Zealand Journal of Taxation Law and Policy 26(3): 315-330.