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. and Tan LM. (2022) Editorial. New Zealand Journal of Taxation Law and Policy 28(1): 5-9.
- 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. (2021) Expanding the Commissioner’s Core Powers – Should New Zealanders be Concerned? Bulletin for International Taxation 75(4): 162-173.
- Sawyer A. (2021) Professor John Prebble’s Guiding Hand in New Zealand’s Advance (Binding) Rulings Regime. Victoria University of Wellington Law Review 52(4): 939-962.
- Sawyer A. and Tan LM. (2021) Editorial. New Zealand Journal of Taxation Law and Policy 27(1): 5-12.