Qualifications & Memberships
Research Interests
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).
Recent Publications
- Sawyer A. (2023) Editorial. New Zealand Journal of Taxation Law and Policy 29(1): 5-7.
- Sawyer A. (2023) Vale the Offside of Tax Simplification: Is its abolition ill-informed decision? British Tax Review (1) 1: 1-8.
- Sawyer A. (2022) Tax Policy Without Consultation: Is New Zealand on a ‘Slippery Slope’?”. Australian Tax Forum: a journal of taxation policy, law and reform 37(4): 481-513.
- Sawyer A. and Tan LM. (2022) Editorial. New Zealand Journal of Taxation Law and Policy 28(1): 5-9.
- Sawyer A. and Tan LM. (2022) Editorial. New Zealand Journal of Taxation Law and Policy 28(2): 119-123.