Tax Research Network

  • Home
  • About
    • TRN Education Committee
    • TRN Research Committee
    • TRN Devolved Tax Policy and Administration Committee (DTPAC)
  • TRN26 – London
  • Past Conferences
    • TRN25 – Nottingham
      • TRN 25 – Booking Page
      • TRN Annual Conference 2025 – Programme
    • Cardiff 2024
      • TRN 24 Keynote speakers
      • TRN 24 – Overall conference schedule
      • TRN 24 – Call for papers
    • Cambridge 2023
      • Conference information
      • Keynote speakers
      • Registration
    • Edinburgh 2022
    • Aston 2021
    • Cambridge 2020
    • Preston 2019
    • Birmingham 2018
    • Bournemouth 2017
    • Roehampton 2016
    • Hull 2015
    • Roehampton 2014
    • Exeter 2013
    • Roehampton 2012
  • Blog
    • Welcome to the TRN blog
    • Blog posts
    • Blog – contributor guidelines
  • Calls for papers
  • Jobs
  • Register for updates
  • Contact Us
  • Events
  • Home
  • About
    • TRN Education Committee
    • TRN Research Committee
    • TRN Devolved Tax Policy and Administration Committee (DTPAC)
  • TRN26 – London
  • Past Conferences
    • TRN25 – Nottingham
      • TRN 25 – Booking Page
      • TRN Annual Conference 2025 – Programme
    • Cardiff 2024
      • TRN 24 Keynote speakers
      • TRN 24 – Overall conference schedule
      • TRN 24 – Call for papers
    • Cambridge 2023
      • Conference information
      • Keynote speakers
      • Registration
    • Edinburgh 2022
    • Aston 2021
    • Cambridge 2020
    • Preston 2019
    • Birmingham 2018
    • Bournemouth 2017
    • Roehampton 2016
    • Hull 2015
    • Roehampton 2014
    • Exeter 2013
    • Roehampton 2012
  • Blog
    • Welcome to the TRN blog
    • Blog posts
    • Blog – contributor guidelines
  • Calls for papers
  • Jobs
  • Register for updates
  • Contact Us
  • Events

July 29, 2022

On a slippery slope: tax policy development in New Zealand

Dr Adrian Sawyer – SJD, M.Com, LLB, FCA, FCPA, Barrister & Solicitor of […]

Sign up for our mailing list!


Recent Posts

  • New book: Crossing Borders, Sharing Burdens
  • New blog post: Critical Perspectives on Taxation: Breaking Myths and Broadening Horizons
  • New blog post: Under Tax Pressure: Can Fairness and Trust Keep Taxpayers Compliant After the COVID-19 Crisis?
  • New blog post: Contract Interpretation in Transfer Pricing: Lessons from Canada
  • New blog post: Feeling Tax: How Emotions Shape Compliance Through the Lens of the MINDSPACE Framework
  • TRN25 – Nottingham
  • Call for Papers: Tax in Politics, Politics in Tax. A dialogue on the political economy of tax laws.

Tags

affect in decision making area boys taxation arm’s length principle avoidance versus evasion distinction behavioural tax policy design coercive revenue practices comparability analysis comparative tax research conceptual ambiguity in tax avoidance contractual interpretation controlled transactions delineation of transactions emotional responses to enforcement empathy based compliance strategies evolution of tax avoidance concepts fiscal citizenship funded research governance grant funding in social sciences historical tax practices hybrid tax governance informal sector taxation informal tax systems interaction between formal and informal institutions interdisciplinary tax scholarship international research consortia legal characterisation of transactions legitimacy of tax avoidance MINDSPACE framework non state tax collection research collaboration networks revenue extraction in informal economies state versus informal authority tax and democracy tax avoidance history tax education tax legitimacy in informal contexts tax morale and emotions taxonomy of tax avoidance taxpayer rights tax research community tax research dissemination tax research network transfer pricing transfer pricing disputes willingness to pay taxes

Copyright © 2022 Tax Research Network | Powered by DigitalCenturySF