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. (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): forthcoming-forthcoming.
- Sawyer A. and Tan LM. (2020) Editorial. New Zealand Journal of Taxation Law and Policy 26(1): 5-8.
- Sawyer A. and Tan LM. (2020) Editorial. New Zealand Journal of Taxation Law and Policy 26(2): 121-126.
- Sadiq K., Sawyer AJ. and McCredie B. (2019) Jurisdictional responses to base erosion and profit shifting: A study of 19 key domestic tax systems. eJournal of Tax Research 16(3): 737-761.
- Sawyer A. (2019) Taxing the Digital Economy: Will New Zealand Tread Where Most Will Not Go? Tax Notes International 95(7): 615-621.