UC Research Profile - University of Canterbury

Professor Adrian John Sawyer

Contact

Department: Department of Accounting and Information Systems

Email: adrian.sawyer@canterbury.ac.nz

Direct Dial: +64 3 3693815

Office: Meremere 502

Language: English

About

Research / Creative works

Networks

Projects

Methods & Equipment

Fields of Research

Behavioural tax compliance & tax administration
International taxation (including DTAs and TIEAs)
International Tax Organisations
Tax Compliance Costs of Small and Medium Enterprises, and Large Enterprises
Rewrite of taxation legislation and tax simplification
Ethics
Environmental tax policy
Taxation history
Taxation rulings
Taxpayers’ rights
Electronic commerce - legal & tax issues
Personal insolvency law & practice

Researcher Summary

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).

Subject Area: Disciplines

Accounting and Finance: Tax
Law: Business and Commercial Law

Resources

Staff webpage

Research/Scholarly/Creative Works

Journal Articles

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.

Sawyer A. and Tan LM. (2022) Editorial. New Zealand Journal of Taxation Law and Policy 28(3): 227-231.

Sawyer A. and Tan LM. (2022) Editorial. New Zealand Journal of Taxation Law and Policy 28(4): 327-330.

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.

Sawyer A. and Tan LM. (2021) Editorial. New Zealand Journal of Taxation Law and Policy 27(2): 109-112.

Sawyer A. and Tan LM. (2021) Introduction: Special Issue: December 2021. New Zealand Journal of Taxation Law and Policy 27(4): 259-261.

Sawyer A., Rashid H., Buhayan S. and Masud A. (2021) Impact of Governance Quality and Religiosity on Tax Evasion: Evidence from OECD Countries. Advances in Taxation 29 4: 89-110.

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.

Sawyer A. (2020) New Zealand: Major Overhaul of Reserve Bank Functions and Operations Proposed. Journal of International Banking Law and Regulation 35(12): 489-495.

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.

Sawyer A. and Tan LM. (2020) Editorial. New Zealand Journal of Taxation Law and Policy 26(4): 401-406.

Sawyer A. and Tan LM. (2020) Reflections on Tax Research: An Analysis of over 25 Years of Research Published in the New Zealand Journal of Taxation Law and Policy. New Zealand Journal of Taxation Law and Policy 26(4): 431-451.

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.

Sawyer A. and Makara T. (2019) Towards Simplification of Value Added Tax Compliance for Small Businesses in Botswana – Lessons from New Zealand. Journal of the Australasian Tax Teachers Association 14(1): 77-95.

Sawyer A. and Tan LM. (2019) Editorial. New Zealand Journal of Taxation Law and Policy 25(2): 93-99.

Sawyer A. and Tan LM. (2019) Editorial. New Zealand Journal of Taxation Law and Policy 25(3): 205-212.

Sawyer A. and Tan LM. (2019) Editorial. New Zealand Journal of Taxation Law and Policy 25(4): 313-319.

Sawyer A., Yong S., Lo K. and Freudenberg B. (2019) Tax Compliance in the New Millennium: Understanding the variables. Australian Tax Forum: a journal of taxation policy, law and reform 34(4): 766-808.

Sawyer AJ. and Sadiq K. (2019) Country by Country Tax Reporting: A Critical Analysis of Enhanced Regulatory Requirements for Multinational Corporations. Company and Securities Law Journal 36(7): 570-586.

Sawyer AJ. and Sadiq K. (2019) New Zealand’s ‘experience’ with capital gains taxation and policy choice lessons from Australia. eJournal of Tax Research 16(2): 362-392.

Sawyer AJ. and Tan LM. (2019) Editorial. New Zealand Journal of Taxation Law and Policy 25(1): 5-8.

Sawyer AJ. (2018) Comment: Who cares about Tax Theory and Why?: The Place of Tax Disciplines within Academia. New Zealand Journal of Taxation Law and Policy 24(3): 221-234.

Sawyer AJ. and Tan LM. (2018) Editorial. New Zealand Journal of Taxation Law and Policy 24(1): 5-12.

Sawyer AJ. and Tan LM. (2018) Editorial. New Zealand Journal of Taxation Law and Policy 24(2): 113-119.

Sawyer AJ. and Tan LM. (2018) Editorial. New Zealand Journal of Taxation Law and Policy 24(3): 215-220.

Sawyer AJ. and Tan LM. (2018) Editorial. New Zealand Journal of Taxation Law and Policy 24(4): 321-326.

Maples AJ. and Sawyer AJ. (2017) The New Zealand GST and its Global Impact: 30 Years On. New Zealand Journal of Taxation Law and Policy 23(1): 9-26.

Sawyer AJ. (2017) An Update on Hong Kong’s Exchange of Information Developments and Engaging with BEPS. Asia Pacific Law Review 25(2): 170-189. http://dx.doi.org/10.1080/10192557.2017.1396663.

Sawyer AJ. (2017) Reflections on the contributions of lawyers to tax policy-making in New Zealand. New Zealand Universities Law Review 27(4A): 995-1022.

Sawyer AJ. (2017) Special Issue: US Tax Reform: A Global Perspective: US Tax Reform: Is There Likely to Be “Real” Simplification? Bulletin for International Taxation 71(6A Special Issue): 75-79.

Sawyer AJ. and Tan LM. (2017) Editorial. New Zealand Journal of Taxation Law and Policy 23(2): 167-172.

Sawyer AJ. and Tan LM. (2017) Editorial. New Zealand Journal of Taxation Law and Policy 23(3): 308-312.

Sawyer AJ. and Tan LM. (2017) Editorial. New Zealand Journal of Taxation Law and Policy 23(4): 394-397.

Budak T., James SR. and Sawyer AJ. (2016) International experiences of tax simplification and distinguishing between necessary and unnecessary complexity. eJournal of Tax Research 14(2): 337-358.

Sadiq K. and Sawyer A. (2016) Developing Countries and the Automatic Exchange of Information Standard - A 'One Size Fits All' Solution? Australian Tax Forum 31(1): 99-129.

Sawyer A. (2016) A Further Bank Tax Dispute is Settled: A Recurrent Alternative to Litigation. Journal of International Banking Law and Regulation 31(3): 133-138.

Sawyer AJ. (2016) Comparative Tax Policy Approaches in New Zealand and Australia: Instructional Guidance for Hong Kong? Bulletin for International Taxation 70(9): 526-537.

Sawyer AJ. (2016) Historic New Zealand-Samoa Tax Treaty Comes Into Force. Tax Notes International 81(March 14): 957-959.

Sawyer AJ. (2016) Individual Income Tax Reform in China: Reflections on New Zealand’s Experience. Journal of Chinese Tax and Policy 6(1): 53-84.

Sawyer AJ. and Tan LM. (2016) Editorial. New Zealand Journal of Taxation Law and Policy 22(1): 4-9.

Sawyer AJ. and Tan LM. (2016) Editorial. New Zealand Journal of Taxation Law and Policy 22(2): 100-105.

Sawyer AJ. and Tan LM. (2016) Editorial. New Zealand Journal of Taxation Law and Policy 22(3): 210-215.

Sawyer AJ. and Tan LM. (2016) Editorial. New Zealand Journal of Taxation Law and Policy 22(4): 314-318.

Sawyer AJ. and Tan LM. (2016) Editorial. New Zealand Journal of Taxation Law and Policy 22(in press).

Yong S. and Sawyer A. (2016) New Zealand Body Corporates and the Goods and Services Tax (GST): A Taxation Policy Perspective. New Zealand Journal of Taxation Law and Policy 22(2): 137-156.

Gupta R. and Sawyer AJ. (2015) The Costs of Compliance and Associated Benefits for Small and Medium Enterprises in New Zealand: Some Recent Findings. Australian Tax Forum 30(1): 135-177.

James S., Sawyer A. and Wallschutzky I. (2015) Tax simplification: A review of initiatives in Australia, New Zealand and the United Kingdom. eJournal of Tax Research 13(1): 280-302.

Sawyer AJ. (2015) Assessing the Implications of the Multilateral Convention and the Foreign Account Tax Compliance Act: An Australasian Perspective. Australian Tax Review 44(2): 99-119.

Sawyer AJ. (2015) Editorial. New Zealand Journal of Taxation Law and Policy 20(4): 309-313.

Sawyer AJ. (2015) Hong Kong Continues to Enhance its Information Exchange on Taxation Matters - A Stocktake. Asia-Pacific Journal of Taxation 19(2): 26-36.

Sawyer AJ. (2015) National Party Hints at Future Tax Cuts. Tax Notes International 75(September 22): 1022-1022.

Sawyer AJ. (2015) New Zealand - Update on BEPS and FATCA. Derivatives & Financial Instruments 17(4): 1-11.

Sawyer AJ. (2015) Sir Ivor Richardson: A Tribute. New Zealand Journal of Taxation Law and Policy 21(1): 7-10.

Sawyer AJ. and Gupta R. (2015) Tax compliance costs for small businesses in New Zealand: some recent findings. Australian Tax Forum 30(1): 135-177.

Sawyer AJ. and Tan LM. (2015) Editorial. New Zealand Journal of Taxation Law and Policy 20(3): 225-230.

Sawyer AJ., Brand T. and Hodson A. (2015) South East Asian Tax Administration Issues in the Drive to Attract Foreign Direct Investment: Is a Regional Tax Authority the Way Forward? eJournal of Tax Research 13(2): 438-469.

Alarie B., Datt KH., Sawyer AJ. and Weeks G. (2014) Advance Tax Rulings in Perspective: A Theoretical and Comparative Analysis. New Zealand Journal of Taxation Law and Policy 20(4): 362-389.

Sawyer A. (2014) Comparing the Swiss and United Kingdom cooperation agreements with their respective agreements under the foreign account tax compliance act. eJournal of Tax Research 12(2): 285-318.

Sawyer A. (2014) Will Hong Kong Succumb to International Pressure on Taxation Matters? Asia Pacific Law Review 22(2): 3-32. http://dx.doi.org/10.1080/10192557.2014.11745922.

Sawyer AJ. (2014) Comparing the United Kingdom-Switzerland Tax Cooperation Agreement with the United Kingdom's and Switzerland's Intergovernmental Agreements with the United States under the Foreign Account Tax Compliance Act. eJournal of Tax Research 12(2): 285-318.

Sawyer AJ. (2014) Demystifying the Challenges Involved in Publishing a High Quality Taxation Paper. Accounting Research Journal 27(1): 7-18.

Sawyer AJ. (2014) VAT Reform in China: Can New Zealand's Goods and Services Tax Provide Helpful Guidance? Journal of Chinese Tax and Policy 4(2): 92-119.

Sawyer AJ. and Tan LM. (2014) Editorial. New Zealand Journal of Taxation Law and Policy 20(1): 4-8.

Sawyer AJ. and Tan LM. (2014) Editorial. New Zealand Journal of Taxation Law and Policy 20(2): 118-123.

Maples A. and Sawyer A. (2013) New Zealand: The State of Play of Tax Avoidance - The Decision in Alesco and the Commissioner's Interpretation Statement. Asia Pacific Tax Bulletin 19(6): 403-409.

Sawyer AJ. (2013) Charting the Future: How is Hong Kong Responding to International Pressure for Enhanced Transparency, Cooperation and Information Exchange on Taxation Matters? Asia Pacific Journal of Taxation 17(1): 57-75.

Sawyer AJ. (2013) Establishing a Rigorous Framework for Tax Policy Development: Can New Zealand Offer Instructional Guidance for Hong Kong. Hong Kong Law Journal 43(2): 579-609.

Sawyer AJ. (2013) Featured Perspective: New Zealand Court Upholds Finding of Tax Avoidance. Tax Notes International 70(Jun 10): 1101-1107.

Sawyer AJ. (2013) Government Updates Proposals on Financial Instruments. Tax Notes International 69(1): 58-59.

Sawyer AJ. (2013) Moving on from the tax legislation rewrite projects: A comparison of the New Zealand tax working group/generic tax policy process and the United Kingdom Office of Tax Simplification. British Tax Review 3: 321-344.

Sawyer AJ. (2013) New Zealand Proposes Changes to Foreign Superannuation Taxation. Tax Notes International 71(7): 627-632.

Sawyer AJ. (2013) New Zealand's New Income Tax Treaty with Vietnam. Tax Notes International 71(Sep 30): 1341-1344.

Sawyer AJ. (2013) New Zealand's Successful Experience with Introducing GST: Informative Guidance for Hong Kong? Hong Kong Law Journal 43(1): 161-187.

Sawyer AJ. (2013) Practitioners' Corner: Greater Tax Information Sharing in New Zealand Raises Privacy Concerns. Tax Notes International 70(May 27): 899-903.

Sawyer AJ. (2013) Practitioners' Corner: The New Japan-New Zealand Income Tax Treaty. Tax Notes International 69(Jan 14): 197-199.

Sawyer AJ. (2013) Proposal Would Limit Excessive Tax Deductions by Nonresidents. Tax Notes International 69(Jan 28): 341-343.

Sawyer AJ. (2013) Reviewing tax policy development in New Zealand: Lessons from a delicate balancing of 'law and politics'. Australian Tax Forum 28(2): 401-425.

Sawyer AJ. (2013) Rewriting Tax Legislation - Can Polishing Silver Really Turn It Into Gold? Journal of Australian Taxation 15(1): 1-39.

Sawyer AJ. and Sung S. (2013) The Politics behind New Zealand's latest response to Climate Change: A Qualitative Perspective. Coventry Law Journal 18(1): 78-88.

Sawyer AJ. and Tan LM. (2013) Editorial. New Zealand Journal of Taxation Law and Policy 19(1): 3-9.

Sawyer AJ. and Tan LM. (2013) Editorial. New Zealand Journal of Taxation Law and Policy 19(2): 70-74.

Sawyer AJ. and Tan LM. (2013) Editorial. New Zealand Journal of Taxation Law and Policy 19(3): 177-182.

Sawyer AJ. and Tan LM. (2013) Editorial. New Zealand Journal of Taxation Law and Policy 19(4): 274-278.

Stuart H. and Sawyer A. (2013) An Excise Tax on Unhealthy Food or the Removal of GST from Healthy Food as a way of Managing Obesity: A New Zealand Perspective. New Zealand Journal of Taxation Law and Policy 19(2): 112-138.

Maples AJ. and Sawyer AJ. (2012) The Inland Revenue's draft interpretation statement on tax avoidance: Are we any further ahead? Asia Pacific Tax Bulletin 18(4): 331-336.

Sawyer AJ. (2012) A Closer Look at the New Zealand-Papua New Guinea Treaty. Tax Notes International 68(6): 645-646.

Sawyer AJ. (2012) A NZD $69 Million Claim Versus an Acknowledged NZ $67 Thousand "Oversight"-The Yandina Saga. Journal of International Banking Law and Regulation 27(11): 483-489.

Sawyer AJ. (2012) Changes to Taxation of Foreign Superannuation Proposed. Tax Notes International 67(6): 525-528.

Sawyer AJ. (2012) New Zealand 2012: The Year in Review. Tax Notes International 68(13): 1233-1235.

Sawyer AJ. (2012) New Zealand's draft interpretation statement on tax avoidance: It's as 'clear as mud'. Tax Notes International 65(6): 449-454.

Sawyer AJ. (2012) New Zealand's new income tax treaty with Canada. Tax Notes International 66(13): 1261-1263.

Sawyer AJ. (2012) News analysis: New Zealand's tax fairness bill. Tax Notes International 68(1): 36-38.

Sawyer AJ. (2012) News analysis: New Zealand's taxation of lease inducement payments. Tax Notes International 67(7): 624-627.

Sawyer AJ. (2012) News Analysis: The Issues Paper on Taxation of FX Sale, Purchase Agreements. Tax Notes International 67(5): 412-416.

Sawyer AJ. (2012) Officials Propose Recognition of Employment Benefits as Income. Tax Notes International 66(6): 522-524.

Sawyer AJ. and Tan LM. (2012) Editorial. New Zealand Journal of Taxation Law and Policy 18(1): 1-11.

Sawyer AJ. and Tan LM. (2012) Editorial. New Zealand Journal of Taxation Law and Policy 18(2): 108-118.

Sawyer AJ. and Tan LM. (2012) Editorial. New Zealand Journal of Taxation Law and Policy 18(3): 219-223.

Sawyer AJ. and Tan LM. (2012) Editorial. New Zealand Journal of Taxation Law and Policy 18(4): 327-331.

Datt K. and Sawyer A. (2011) Listed Corporations and Disclosure: Australia and New Zealand - A Contrasting yet Converging Dynamic. eJournal of Tax Research 9(1): 38-58.

Moore B. and Sawyer AJ. (2011) Effective Information Sharing: A Case Study of The Cook Islands and Its Tax Information Exchange Agreements. Asia-Pacific Journal of Taxation 15(2): 69-88.

Pinto D. and Sawyer A. (2011) Building Bridges Between Revenue Authorities: Would a World Tax Organisation Be a Key Facilitator? Journal of Applied Law and Policy 2011: 25-40.

Sawyer A. (2011) Hong Kong's Emerging Double Tax Agreement Regime: A Case Study of the Hong Kong Special Administrative Region-New Zealand Double Tax Agreement. Hong Kong Law Journal 41(2): 659-676.

Sawyer A. (2011) Hong Kong's emerging Double Tax Agreement regime: A case study of the Hong Kong Special Administrative Region-New Zealand Double Tax Agreement. Hong Kong Law Journal 41(PART 3): 659-675.

Sawyer A. (2011) The OECD's Tax Information Exchange Agreements: An Example of (In)effective Global Governance? Journal of Applied Law and Policy 2011: 41-54.

Sawyer AJ. (2011) 2011 Budget Tax Measures to Help Cut Costs. Tax Notes International 62(30 May): 700-701.

Sawyer AJ. (2011) Bill Amends Treatment of Gains from Foreign Investment Funds. Tax Notes International 62(23 May): 633-635.

Sawyer AJ. (2011) Featured Perspectives: The OECD Global Forum's Peer Review Report on New Zealand. Tax Notes International 63(11 Jul): 113-116.

Sawyer AJ. (2011) Inland Revenue Targets Offshore Funds. Tax Notes International 64(24 Oct): 271.

Sawyer AJ. (2011) New Zealand - 2011 Year in Review. Tax Notes International 64(19 Dec): 917-918.

Sawyer AJ. (2011) Peer Review of Tax Information Exchange Agreements: Is it More Than Just About the Numbers? Australian Tax Forum 26(3): 397-427.

Sawyer AJ. (2011) Practitioners' Corner: Highlights of the Hong Kong-New Zealand DTA. Tax Notes International 61(31 Jan): 377-380.

Sawyer AJ. (2011) Practitioners' Corner: The Mire of Tax Residency Determination in New Zealand. Tax Notes International 64(5 Dec): 737-740.

Sawyer AJ. (2011) Savings Working Group Suggests Tax Reforms. Tax Notes International 61(21 Feb): 573-574.

Sawyer AJ. (2011) Tax Reform Proposals could have Big Impact on Nonresidents. Tax Notes International 64(10): 122-124.

Sawyer AJ. and Tan LM. (2011) Editorial. New Zealand Journal of Taxation Law and Policy 17(1): 5-11.

Sawyer AJ. and Tan LM. (2011) Editorial. New Zealand Journal of Taxation Law and Policy 17(2): 141-144.

Sawyer AJ. and Tan LM. (2011) Editorial. New Zealand Journal of Taxation Law and Policy 17(3): 238-244.

Smith AMC. and Sawyer AJ. (2011) The Impact of OECD Membership upon New Zealand's International Tax Policy and DTA Negotiations - A Comparative Text Analysis. Journal of the Australasian Tax Teachers Association 6(1): 1-19.

Saw K. and Sawyer AJ. (2010) Complexity of New Zealand's income tax legislation: The final installment. Australian Tax Forum 25(2): 213-244.

Sawyer A. (2010) Analysing the New Zealand Banks' 'Surprise' Settlement with Inland Revenue. Journal of International Banking Law and Regulation 25(12): 601-607.

Sawyer A. and Tan LM. (2010) Editorial. New Zealand Journal of Taxation Law and Policy 16(2): 137-143.

Sawyer AJ. (2010) 2010 Budget Brings Biggest Tax Changes in 25 Years. Tax Notes International 58(10): 790-793.

Sawyer AJ. (2010) Appeals Scheduled for Tax Avoidance Cases in New Zealand. Tax Notes International 57(7): 587-589.

Sawyer AJ. (2010) New Analysis: New Zealand Settles Disputes with Australian Banks. Tax Notes International 57(4): 311-313.

Sawyer AJ. (2010) New Analysis: The Debates Behind the 2010 Budget. Tax Notes International 59(5): 344-347.

Sawyer AJ. (2010) New Zealand - 2010 Year in Review. Tax Notes International 60(12): 955-957.

Sawyer AJ. (2010) New Zealand News Analysis: Tax Avoidance and Further Uncertainty for Business. Tax Notes International 58: 948-950.

Sawyer AJ. (2010) Parliament Considering Additional International Tax Changes. Tax Notes International 60(7): 486-487.

Sawyer AJ. (2010) Parliament Considering Income-Splitting Proposal. Tax Notes International 59(9): 657-659.

Sawyer AJ. (2010) Revenue Minister Outlines Tax Initiatives. Tax Notes International 58(1): 37-39.

Sawyer AJ. (2010) Tax Break Proposed for Nonresident Investors in Portfolio Funds. Tax Notes International 58(5): 380-382.

Sawyer AJ. (2010) Tax Compliance Costs for New Zealand's SMEs. Tax Notes International 60(9): 671-674.

Sawyer AJ. (2010) Tax Havens "Coming in from the Cold": A Sign of Changing Times? Bulletin for International Taxation 64(11): 546-557.

Sawyer AJ. and Tan LM. (2010) Editorial. New Zealand Journal of Taxation Law and Policy 16(1): 4-10.

Sawyer AJ. and Tan LM. (2010) Editorial. New Zealand Journal of Taxation Law and Policy 16(4): 340-347.

Pinto D. and Sawyer A. (2009) Towards sustaining the future of taxation: Is a World Tax Organization necessary and feasible in today's globalized world? Australian Tax Forum 24(2): 179-205.

Sawyer A. (2009) Comment: Surgeons' Practices and Tax Avoidance: A Mutually Exclusive Relationship? New Zealand Journal of Taxation Law and Policy 15(2): 13pp.

Sawyer A. (2009) Financial Institutions' Tax Disclosures and Discourse: Analysing Recent Australasian Evidence. eJournal of Tax Research 8(1): 6-31.

Sawyer AJ. (2009) Bermuda-New Zealand TIEA May Help Uncover Unreported Assets. Tax Notes International 54(2): 114-115.

Sawyer AJ. (2009) Budget Extends Tax Exemption for Oil and Gas Exploration. Tax Notes International 54(8): 651-652.

Sawyer AJ. (2009) Court Upholds Search, Seizure of Taxpayers' Hard Drives. Tax Notes International 53(6): 509-511.

Sawyer AJ. (2009) Dunne Details New Tax Policy Work Program. Tax Notes International 54(1): 33-34.

Sawyer AJ. (2009) Government Enacts Major Tax Act. Tax Notes International 56(3): 179-181.

Sawyer AJ. (2009) Government Moves to Align Investment, Withholding Tax Rates. Tax Notes International 55(3): 200-201.

Sawyer AJ. (2009) Inland Revenue Releases Tax Compliance Priority List. Tax Notes International 54(13): 1094-1095.

Sawyer AJ. (2009) New Zealand Government Updates Tax Policy Work Program. Tax Notes International 56(8): 593-594.

Sawyer AJ. (2009) New Zealand Inland Revenue's Transfer Pricing Focus for 2009. Tax Notes International 54(8): 679-680.

Sawyer AJ. (2009) New Zealand: Year in Review 2009. Tax Notes International 56(12): 975-976.

Sawyer AJ. (2009) News Analysis: New Zealand Tax Group's Radical Reform Ideas. Tax Notes International 56(4): 240-242.

Sawyer AJ. (2009) News Analysis: New Zealand's Bleak Budget. Tax Notes International 54(10): 807-809.

Sawyer AJ. (2009) Report from New Zealand: Three High Profile Proposal Cases under the Insolvency Act 2006 (NZ). Insolvency Law Journal 17(4): 214-219.

Sawyer A. (2008) RAP(ping) in Taxation: A review of New Zealand's Rewrite Advisory Panel and its potential for adaptation to other jurisdictions. Australian Tax Review 37(3): 148-163.

Sawyer A. (2008) Regulatory Impact Statements and Accountability: Recent Australasian Evidence. Journal of Australian Taxation 11(1): 42-107.

Sawyer A. and Tan LM. (2008) Editorial. New Zealand Journal of Taxation Law and Policy 14(1): 4-8.

Sawyer A. and Tan LM. (2008) Editorial. New Zealand Journal of Taxation Law and Policy 14(2): 119-123.

Sawyer AJ. (2008) Australia, New Zealand Move Closer to Single Economic Market. Tax Notes International 51(5): 400.

Sawyer AJ. (2008) Deemed Rate of Return Increases for taxing Foreign Investment. Tax Notes International 51(3): 234.

Sawyer AJ. (2008) Government Announces Change for Stapled Securities. Tax Notes International 49(10): 854-855.

Sawyer AJ. (2008) Government Targets Petroleum Loophole. Tax Notes International 49(11): 932-933.

Sawyer AJ. (2008) GST Proposals Focus on Reducing Risks to Government. Tax Notes International 50(12): 1001-1002.

Sawyer AJ. (2008) IRD Clarifies Residency Rules for Social Security Purposes. Tax Notes International 49(3): 241-242.

Sawyer AJ. (2008) Key Issues in the Renegotiation of the Australia-New Zealand Treaty. Tax Notes International 50(6): 481-486.

Sawyer AJ. (2008) News Analysis: Supreme Court in Westpac Case Sets Limits on Tax Secrecy. Tax Notes International 50(6): 463-465.

Sawyer AJ. (2008) The Impact of Recent Bank Structured Financing Litigation on Interpreting and Applying New Zealand Legislation. Journal of International Banking Law & Regulation 23(12): 627-635.

Sawyer AJ. and Tan LM. (2008) Editorial. New Zealand Journal of Taxation Law and Policy 14(3): 296-302.

Tan LM. and Sawyer A. (2008) Editorial. New Zealand Journal of Taxation Law and Policy 14(4): 417-424.

Abel SM. (2007) Editorial. New Zealand Journal of Media Studies (Online) 10(2).

Pau C., Sawyer A. and Maples A. (2007) Complexity of New Zealand's Tax Laws: An Empirical Study. Australian Tax Forum 22(1): 59-92.

Sawyer A. (2007) Book Review: Regulating Spam: A European Perspective After the Adoption of the e-Privacy Directive by Lodewijk F. Asscher & Sjo Anne Hoogcarspel. European Intellectual Property Review 29(9): 399.

Sawyer AJ. (2007) Business Tax Reform a Focus of 2007 Budget. Tax Notes International 46(May 28): 899-904.

Sawyer AJ. (2007) Committee Recommends Changes to Latest Rewrite of Income Tax Act. Tax Notes International 47(July 30): 422-423.

Sawyer AJ. (2007) Court Delivers Key Decision in GST Case. Tax Notes International 47(July 23): 342-344.

Sawyer AJ. (2007) Court Rules on Disclosure Under Australia-New Zealand Tax Treaty. Tax Notes International 48(October 8): 149-151.

Sawyer AJ. (2007) Czech Republic, New Zealand Sign Tax Treaty. Tax Notes International 48(November 12): 645-648.

Sawyer AJ. (2007) Deemed Rate of Return Increased for Taxing Foreign Interest. Tax Notes International 47(August 6): 514.

Sawyer AJ. (2007) Further Amendments to KiwiSaver Legislation Planned. Tax Notes International 47(September 24): 1143.

Sawyer AJ. (2007) Government Announces Tax Policy Work Program for 2008. Tax Notes International 48(November 12): 659-662.

Sawyer AJ. (2007) Government Considers New Tax Rules for Limited Partnerships. Tax Notes International 47(August 20): 733-735.

Sawyer AJ. (2007) Government Issues Additional International Tax Proposals. Tax Notes International 48(November 5): 553-557.

Sawyer AJ. (2007) Government Seeks Comments on Proposed Emissions Trading Scheme. Tax Notes International 48(October 15): 268-270.

Sawyer AJ. (2007) Government Seeks Input on Revised Treatment of Foreign Dividends. Tax Notes International 48(December 17): 1132-1134.

Sawyer AJ. (2007) Government to Close Loopholes for Portfolio Investment Entities. Tax Notes International 47(September 17): 1056-1057.

Sawyer AJ. (2007) Guidance issued on Offshore Portfolio Investments. Tax Notes International 45(March 12): 956.

Sawyer AJ. (2007) New Zealand - 2007 Year in Review. Tax Notes International 48(December 31): 1398-1399.

Sawyer AJ. (2007) New Zealand Signs First Tax Information Exchange Agreement. Tax Notes International 45(March 12): 945-946.

Sawyer AJ. (2007) New Zealand Updates its Partnership Legislation: From Policy to Draft Legislation - a Tax Perspective. Bulletin for International Taxation 58(12): 529-540.

Sawyer AJ. (2007) New Zealand, United Kingdom Sign Second Treaty Protocol. Tax Notes International 48(November 19): 751.

Sawyer AJ. (2007) New Zealand's Tax Rewrite Program - In Pursuit of the (Elusive) Goal of Simplicity. British Tax Review (4): 405-427.

Sawyer AJ. (2007) Officials Recommend Changes to 'Associated Persons' Definitions. Tax Notes International 46(April 23): 360-363.

Sawyer AJ. (2007) Proposed Changes to Income Tax Act Target Overseas Asset Leases. Tax Notes International 47(July 2): 36-37.

Sawyer AJ. (2007) Rental Properties and Tax Losses in New Zealand: The Debate for Change. Tax Notes International 47(August 6): 585-586.

Sawyer AJ. (2007) Select Committee Recommends Changes to New Zealand's Anti-Spam Bill. International Company and Commercial Law Review 16(2): 51-56.

Sawyer AJ. (2007) Taxpayer Appeal Dismissed in Trinity Tax Avoidance Case. Tax Notes International 47(July 2): 37-41.

Sawyer AJ. and Smith AMC. (2007) New Zealand: The Taxation Issues Involved with Adopting IFRS. Asia Pacific Tax Bulletin 13(2): 87-94.

Sawyer AJ. and Tan LM. (2007) Editorial. New Zealand Journal of Taxation Law and Policy 13(1): 4-9.

Sawyer AJ. and Tan LM. (2007) Editorial. New Zealand Journal of Taxation Law and Policy 13(2): 185-193.

Sawyer AJ. and Tan LM. (2007) Editorial. New Zealand Journal of Taxation Law and Policy 13(3): 347-355.

Sawyer AJ. and Tan LM. (2007) Editorial. New Zealand Journal of Taxation Law and Policy 13(4): 551-563.

Sawyer AJ. (2006) Binding Rulings in New Zealand - An Assessment of the First Ten Years. Canterbury Law Review 12(2): 273-291.

Sawyer AJ. (2006) Developing an International (World) Tax Organisation for Administering Binding Rulings and APAs - The Way Forward. Australian Tax Forum 21(2): 287-330.

Sawyer AJ. (2006) Government Considers Tax Changes for Charities, Nonprofits. Tax Notes International 44(December 18): 932-935.

Sawyer AJ. (2006) Industry Partnerships and Targeted Amnesties at Ingrained Evasion - A New Approach to an Old Problem? Revenue Law Journal 16: 25-55.

Sawyer AJ. (2006) New Zealand - Tax Year 2005 in Review. Tax Notes International 41(January 9): 83-85.

Sawyer AJ. (2006) New Zealand - Tax Year 2006 in Review. Tax Notes International 44(December 25): 1091-1092.

Sawyer AJ. (2006) New Zealand Revises Taxation of Offshore Investments. Tax Notes International 44(December 18): 917-921.

Sawyer AJ. (2006) New Zealand's Efforts to Catch Up in Legislating Against Spam. Journal of International Banking Law and Regulation 21(7): 409-415.

Sawyer AJ. (2006) Panel Reports on Tax Treaties. Tax Notes International 41(March 13): 857-858.

Sawyer AJ. (2006) Parliamentary Panel Suggests Significant Changes to Tax Bill. Tax Notes International 41(March 27): 1040-1043.

Sawyer AJ. (2006) Policy Paper Examines Tax Implications of IFRS. Tax Notes International 42(September 25): 1044-1046.

Sawyer AJ. (2006) Practitioners' Corner: New Zealand Courts Investors with Limited Partnership Regime Proposal. Tax Notes International 42(July 24): 309-315.

Sawyer AJ. (2006) Report from New Zealand: Individual Insolvency Law Reform - Examining the Recommendations. Insolvency Law Journal 14(4): 254-263.

Sawyer AJ. (2006) Section 17A Orders under the Spotlight: Are they an Effective Weapon for Encouraging Compliance? New Zealand Journal of Taxation Law and Policy 12(2): 89-94.

Sawyer AJ. (2006) Special Report: New Zealand's Investment Incentives Draw Mixed Response. Tax Notes International 41(June 19): 1063-1075.

Sawyer AJ. (2006) Tax Bill Updates 2004 Income Tax Act. Tax Notes International 44(December 11): 835-837.

Sawyer AJ. (2006) Tax Treaty with Austria Follows Recent New Zealand Treaties. Tax Notes International 43(October 9): 110-112.

Sawyer AJ. (2006) Tax Treaty with Mexico Follows Recent New Zealand Treaties. Tax Notes International 44(December 11): 837-840.

Sawyer AJ. and Tan LM. (2006) Editorial. New Zealand Journal of Taxation Law and Policy 12(1): 4-9.

Sawyer AJ. and Tan LM. (2006) Editorial. New Zealand Journal of Taxation Law and Policy 12(2): 83-88.

Sawyer AJ. and Tan LM. (2006) Editorial. New Zealand Journal of Taxation Law and Policy 12(3): 183-186.

Sawyer AJ. and Tan LM. (2006) Editorial. New Zealand Journal of Taxation Law and Policy 12(4): 262-270.

Maples AJ. and Sawyer AJ. (2005) Film Investment in New Zealand: An Update. Journal of International Taxation 16(9): 62-63.

Maples AJ. and Sawyer AJ. (2005) New Zealand: Tax Incentives for Film Investments. Journal of International Taxation 16(4): 38-53.

Sawyer A. and Tan LM. (2005) Editorial. New Zealand Journal of Taxation Law and Policy 11(1): 5-16.

Sawyer A. and Tan LM. (2005) Editorial. New Zealand Journal of Taxation Law and Policy 11(2): 148-152.

Sawyer A. and Tan LM. (2005) Editorial. New Zealand Journal of Taxation Law and Policy 11(4): 389-396.

Sawyer AJ. (2005) Editorial. New Zealand Journal of Taxation Law and Policy 11(1): 5-16.

Sawyer AJ. (2005) Government Proposes Changes to Taxation of Investment Income. Tax Notes International 39(25 Jul): 316-317.

Sawyer AJ. (2005) Government to Update R&D Investment Rules. Tax Notes International 38(23 May): 652-653.

Sawyer AJ. (2005) New Zealand amends trans-Tasman imputation rules. Tax Notes International 39(5): 397-400.

Sawyer AJ. (2005) New Zealand and Poland Sign Income Tax Treaty. Tax Notes International 38(9 May): 484-485.

Sawyer AJ. (2005) New Zealand Treasury, Finance Minister Clash Over Tax Policy. Tax Notes International 40(5 Dec): 866-869.

Sawyer AJ. (2005) New Zealand, Singapore Sign Tax Treaty Protocol. Tax Notes International 39(26 Sep): 1156-1157.

Sawyer AJ. (2005) New Zealand, U.S. reach agreement on fiscally transparent entities. Tax Notes International 37(9): 746.

Sawyer AJ. (2005) New Zealand: 2004 Year in Review. Tax Notes International 37(1): 80-82.

Sawyer AJ. (2005) New Zealand-Spain Tax Treaty Lacks Limitation on Benefits Clause. Tax Notes International 39(15 Aug): 594-596.

Sawyer AJ. (2005) Officials Outlines Tax Policy Work Program. Tax Notes International 40: 325-327.

Sawyer AJ. (2005) Political Parties Negotiate Tax Policy Initiatives. Tax Notes International 40: 424-425.

Sawyer AJ. (2005) Privy Council Splits on General Ant-Avoidance Provision. Tax Notes International 38(4 Apr): 21-23.

Sawyer AJ. (2005) Reflections on Providing Tax Incentives for Research and Development: New Zealand at the Cross Roads. Journal of Australian Taxation 8(1): 111-149.

Sawyer AJ. (2005) Revenue Releases Draft on GST Treatment of Telecom Services. Tax Notes International 40(12 Dec): 956-957.

Sawyer AJ. (2005) Targeting Amnesties at Ingrained Evasion - A New Zealand Initiative Warranting Wider Consideration? Journal of the Australasian Tax Teachers Association 1(3): 84-119.

Sawyer AJ. (2005) Tax Authority Creates Uncertainty about Income-Splitting Provisions. Tax Notes International 37(28 Mar): 1156-1157.

Sawyer AJ. (2005) Tax Changes Feature prominently in 2005 Budget. Tax Notes International 38(6 Jun): 877-882.

Tan LM. and Sawyer A. (2005) Editorial. New Zealand Journal of Taxation Law and Policy 11(3): 281-282.

James S. and Sawyer A. (2004) Globalisation and International Trends in Taxation. Asia-Pacific Journal of Taxation 8(2): 49-67.

Sawyer A. (2004) Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and APAS? eJournal of Tax Research 2(1): 8-70.

Sawyer A. (2004) Report from New Zealand: Individual Insolvency Law Reform - At Last! Insolvency Law Journal 12(4): 259-268.

Sawyer A. and Tan LM. (2004) Comment: Limited Tax Amnesties: Are they the Answer? New Zealand Journal of Taxation Law and Policy 10(3): 202-211.

Sawyer AJ. (2004) Advance pricing agreements: A primer and summary of developments in Australia and New Zealand. Bulletin for International Fiscal Documentation 58(12): 556-565.

Sawyer AJ. (2004) Australia, New Zealand Discuss Trans-Tasman Issues, Info Exchange. Tax Notes International 31(23 Feb 2004): 667-668.

Sawyer AJ. (2004) Cullen Presents Tax Policy Work Program. Tax Notes International 31(22 Mar 2004): 1068-1069.

Sawyer AJ. (2004) Government to Review Tax Depreciation Rules. Tax Notes International 33(2 Aug 2004): 408-410.

Sawyer AJ. (2004) New Zealand - Tax Year 2003 in Review. Tax Notes International 31(5 Jan 2004): 66-67.

Sawyer AJ. (2004) New Zealand IRD Releases Exposure Draft of General Anti-Avoidance Provisions. Tax Notes International 34(Oct 2004): 131-132.

Sawyer AJ. (2004) New Zealand to Amend Tax Rules for Foreign Trusts. Tax Notes International 33(9 Aug 2004): 496-497.

Sawyer AJ. (2004) New Zealand: IRD Announces New Consultation on Foreign Trust Disclosure. Tax Notes International 36(13 Dec 2004): 914-915.

Sawyer AJ. (2004) News Analysis: IRD Policy of Recording Taxpayer Communications Raises Privacy Issues. Tax Notes International 32(10 May 2004): 584.

Sawyer AJ. (2004) News Analysis: New Zealand Charities Bill Would Create Registry for Tax Exempt Organizations. Tax Notes International 32(26 Apr 2004): 331-336.

Sawyer AJ. (2004) OECD: Tax Inspectors Address Evasion and Avoidance at OECD Meeting. Tax Notes International 32(3 May 2004): 477-478.

Sawyer AJ. (2004) Parliamentary Committee Issues Report on Tax Treaties, Tax Notes International. Tax Notes International 31(22 Mar 2004): 1069-1071.

Sawyer AJ. (2004) Revenue Department Adopts Compliance-Based Auditing. Tax Notes International 34(4 Oct 2004): 31.

Sawyer AJ. (2004) Tax Bill Wins Favourable Reviews. Tax Notes International 32(12 Apr 2004): 167-171.

Sawyer AJ. (2004) Viewpoint: New Zealand Budget 2004 - Few Tax Initiatives but Plenty to Criticize. Tax Notes International 32(21 Jun 2004): 1231-1238.

Sawyer AJ. (2004) Working Group to Address Retirement Savings and Tax Issues. Tax Notes International 32(31 May 2004): 915-916.

Sawyer AJ. and Edward C. (2004) Editorial. New Zealand Journal of Taxation Law and Policy 10(1): 5-10.

Sawyer AJ. and Tan LM. (2004) Editorial. New Zealand Journal of Taxation Law and Policy 10(3): 185-190.

Sawyer AJ. and Tan LM. (2004) Editorial. New Zealand Journal of Taxation Law and Policy 10(4): 293-299.

Sawyer AJ. and Tan LM. (2004) New Zealand Government proposes targeted tax amnesties to combat evasion - is this the answer? Tax Notes International 34(18 Oct 2004): 217-223.

Birch A., Peters T. and Sawyer A. (2003) New Zealanders' Attitudes Towards Tax Evasion: A Demographic Analysis. New Zealand Journal of Taxation Law and Policy 9(1): 65-109.

Newberry K. and Sawyer A. (2003) The Impact of Corporate Tax Shelters and Enron on the Tax Profession: Implications for the United States and New Zealand. New Zealand Journal of Taxation Law and Policy 9(4): 397-416.

Sawyer A. (2003) New Zealand Finance Minister Declares Economy, Tax Climate Healthy. Tax Notes International 29(24 Mar 2003): 1091-1094.

Sawyer A. (2003) Practitioners' Corner: Overview of New Zealand - United Arab Emirates Tax Treaty. Tax Notes International 30(13 Oct 2003): 173-176.

Sawyer A. (2003) Report from New Zealand: Discharge, the Public Interest and What's in a Name? Insolvency Law Journal 11(4): 256-260.

Sawyer A. (2003) Rewriting Tax Legislation: Reflections on the NZ Experience. Bulletin for International Fiscal Documentation 57(12): 578-588.

Sawyer A. (2003) Rewriting the Income Tax Act 1994 - The Income Tax 'Act' 2002. New Zealand Journal of Taxation Law and Policy 9(1): 12-25.

Sawyer A. (2003) Special Report: Rewriting New Zealand's Income Tax Act. Tax Notes International 29(6 Jan 2003): 101-108.

Sawyer A. (2003) Trans-Tasman Tax Triangulation: A Positive Resolution? Tax Notes International 29(03 Mar 2003): 816-817.

Sawyer A. and Edward C. (2003) Editorial. New Zealand Journal of Taxation Law and Policy 9(1): 4-11.

Sawyer A. and Edward C. (2003) Editorial. New Zealand Journal of Taxation Law and Policy 9(3): 255-259.

Sawyer A. and Edward C. (2003) Editorial: Special Issue - Compliance. New Zealand Journal of Taxation Law and Policy 9(4): 391-396.

Sawyer AJ. (2003) An Electronic Transactions Act for New Zealand at Last! Journal of International Banking Law and Regulation 18(4): 151-159.

Sawyer AJ. (2003) Compliance Cost Impact Statements in New Zealand - How Far Have We Come? Australian Tax Forum 17(4): 443-497.

Tan LM. and Sawyer A. (2003) A Synopsis of Taxpayer Compliance Studies - Overview vis a vis New Zealand. New Zealand Journal of Taxation Law and Policy 9(4): 431-454.

Sawyer A. (2002) Report from New Zealand: A Potpourri of Personal Insolvency Cases. Insolvency Law Journal 10(2): 122-127.

Sawyer A. and Edward C. (2002) Editorial. New Zealand Journal of Taxation Law and Policy 8(3): 251-252.

Sawyer A. and Edward C. (2002) Editorial. New Zealand Journal of Taxation Law and Policy 8(4): 338-340.

Sawyer AJ. (2002) Comparing New Zealand's Private Rulings System and its Features with a Selection of International Private Rulings Systems - What is there in Common? Journal of Australian Taxation 5(3): 440-465.

Sawyer AJ. (2002) Proposals to Reduce Compliance Costs: A Mixed Response by the NZ Government. Bulletin for International Fiscal Documentation 56(7): 333-340.

Sawyer AJ. (2002) Special Report: New Zealand's December Tax Bill Contains a Potpourri of Changes. Tax Notes International 25: 259-268.

Sawyer AJ. (2002) Tribute: Rt. Hon Sir Ivor Richardson. New Zealand Journal of Taxation Law and Policy 8(2): 129-132.

Attwell RL. and Sawyer AJ. (2001) The Ethical Attitudes of New Zealand Tax Practitioners - Still 'Barely Passing'? New Zealand Journal of Taxation Law and Policy 7(2): 111-146.

Richardson M. and Sawyer AJ. (2001) A Taxonomy of the Tax Compliance Literature: Further Findings, Problems and Prospects. Australian Tax Forum 16(2): 137-320.

Sawyer AJ. (2001) Editorial. New Zealand Journal of Taxation Law and Policy 7(1): 1-5.

Sawyer AJ. (2001) Editorial. New Zealand Journal of Taxation Law and Policy 7(2): 67-69.

Sawyer AJ. (2001) New Zealand - Tax Year 2000 in Review. Tax Notes International 22(1): 46-47.

Sawyer AJ. (2001) New Zealand Finance Officials take Fresh Look at Charities. Tax Notes International 23(1): 47-49.

Sawyer AJ. (2001) New Zealand Government Suggests Further Proposals for Simplifying Tax for Small Businesses. Tax Notes International 22(21): 2582-2586.

Sawyer AJ. (2001) New Zealand Introduces First Tax Bill for 2001. Tax Notes International 22(16): 1917-1920.

Sawyer AJ. (2001) New Zealand Minister of Finance Michael Cullen Discusses 2001 Tax Policy Agenda. Tax Notes International 22(12): 1347-1352.

Sawyer AJ. (2001) Panel Releases Report on Minimizing Business Tax Compliance Costs. Tax Notes International 23(5): 579-581.

Sawyer AJ. (2001) Righting Wrongs: The Ombudsman in Six Continents, edited by Gregory, R. and Giddings, P. New Zealand Universities Law Review 19(4): 482-484.

Sawyer AJ. (2001) Special Report: New Zealand Superannuation Scheme Bill - Taking the Politics out of Superannuation? Tax Notes International 22(10): 1155-1170.

Sawyer AJ. (2001) Tax Review 2001: Where to Now for New Zealand? Asia-Pacific Journal of Taxation 5(4): 52-69.

Sawyer AJ. (2001) The Wine-Box Inquiry in New Zealand: Round two - A "gutted" report but no "knockout punch". Bulletin for International Fiscal Documentation 55(3): 114-125.

Hite PA. and Sawyer AJ. (2000) The Impact of Verbal and Numerical Reporting Standards on Inland Revenue Department Investigators' Judgement. New Zealand Journal of Taxation Law and Policy 6(1): 3-23.

Maples AJ. and Sawyer AJ. (2000) Finally, Proposals to Tax Restrictive Covenant and Exit Inducement Payments. Asia-Pacific Tax Bulletin (APTX) 6(10): 297-302.

Sawyer A. (2000) Report from New Zealand: Reprioritising Priorities - IRD the big loser? Insolvency Law Journal 8(2): 116-123.

Sawyer AJ. (2000) Electronic Transactions Bill for New Zealand: Nothing New Under the Sun?: Part 1 and Part 2. Journal of International Banking Law 15(10 & 11): 13pp.

Sawyer AJ. (2000) Enforcing New Zealand's Tax Laws via International Tax Recovery Agreements. Bulletin for International Fiscal Documentation 54(1): 34-40.

Sawyer AJ. (2000) GST Treatment of Advertising Space. Accounting, Corporate & Tax Alert (August 7) para 310.

Sawyer AJ. (2000) Inquiry into New Zealand's Tax System Announced. Tax Notes International 21(10): 990-993.

Sawyer AJ. (2000) IRD Releases More Draft Guidelines on Transfer Pricing. Tax Notes International 20(7): 709-711.

Sawyer AJ. (2000) New Zealand Amends FIF Rules to Tax Emigrating Companies. Tax Notes International 20(15): 1650-1651.

Sawyer AJ. (2000) New Zealand and Australia will Review Trans-Tasman Tax Issues Again. Tax Notes International 21(12): 1308-1309.

Sawyer AJ. (2000) New Zealand and Russia Sign First Income Tax Agreement. Tax Notes International 21(12): 1249-1250.

Sawyer AJ. (2000) New Zealand Finance Minister Announces Tax Policy Work Program. Tax Notes International 21(23): 2558-2562.

Sawyer AJ. (2000) New Zealand Government Reintroduces Bill to Combat Foreign Tax Credit Abuse. Tax Notes International 20(26): 2737-2742.

Sawyer AJ. (2000) New Zealand Inland Revenue Department Issues Final Version of Transfer Pricing Guidelines. Tax Notes International 21(21): 2350-2351.

Sawyer AJ. (2000) New Zealand prepares to enter into Mutual Assistance Agreements for Social Security. Tax Notes International 20(22): 2393-2397.

Sawyer AJ. (2000) New Zealand Rules on GST Treatment of Advertising Space and Time. Tax Notes International 21(6): 579-580.

Sawyer AJ. (2000) New Zealand's 'Tax Inquiry' Review Panel Members Announced. Tax Notes International 21(16): 1738-1741.

Sawyer AJ. (2000) Special Report : First New Zealand Labour-Alliance Coalition Budget: An Interventionist Spending Approach Emerges with an Unpleasant Tax Surprise. Tax Notes International 21(1): 61-70.

Sawyer AJ. (2000) Special Report: Taxing Trust Beneficiary Income Distributions to Minors - No Minor Change. Tax Notes International 21(3): 241-250.

Sawyer AJ. (2000) What are the lessons for Australia from New Zealand's first comprehensive remedial review of its binding rulings regime? Australian Tax Review 29(3): 133-167.

Sawyer AJ., Tomlinson SR. and Maples AJ. (2000) Developing Essential Skills through Case Study Scenarios. Journal of Accounting Education 18(3): 257-282.

Sawyer AJ. (1999) A Comparison of New Zealand Taxpayers' Rights with Selected Civil Law and Common Law Countries: Have New Zealand Taxpayers' Been 'Short-changed'? Vanderbilt Journal of Transnational Law 32(5): 1345-1400.

Sawyer AJ. (1999) A 'Minority' Government Budget - Mixing Election Year Sweeteners with Restraint? Bulletin for International Fiscal Documentation 53(8&9): 366-370.

Sawyer AJ. (1999) Binding Rulings Reforms: Parts 1 and 2. Accounting, Corporate & Tax Alert 3-Apr para 2-3.

Sawyer AJ. (1999) Electronic Commerce: International Tax Policy Implications for Revenue Authorities and Governments. Virginia Tax Review 19(1): 73-113.

Sawyer AJ. (1999) New Zealand Bill would affect GST on exported services, transfer pricing and conduit taxation. Tax Notes International 19(5): 445-448.

Sawyer AJ. (1999) New Zealand Enacts Tax Recovery Agreement Procedure. Tax Notes International 19(17): 1587-1593.

Sawyer AJ. (1999) New Zealand Signs Protocol to Income Tax Treaty with India. Tax Notes International 19(15): 1412-1414.

Sawyer AJ. (1999) Passing the Century Mark: The Urgent Need for Reform of Insolvency Law and Policy in New Zealand. Flinders Journal of Law Reform 3(2): 183-213.

Hite PA. and Sawyer AJ. (1998) An Investigation of Tax Preparer Effects on the Decision-Making Processes of Government Investigators. Advances in Taxation 10: 145-166.

James SR., Sawyer AJ. and Wallschutzky IG. (1998) The Complexities of Tax Simplification: Progress in Australia, New Zealand and the United Kingdom. Australian Tax Forum 14(2): 1-39.

Richardson M. and Sawyer AJ. (1998) Complexity in the Expression of New Zealand Tax Laws: An Empirical Analysis. Australian Tax Forum 14(3): 325-360.

Sawyer AJ. (1998) Implications of a New Zealand Proposal for a Financial Transactions Tax. Journal of Australian Taxation 1(2): 106-122.

Sawyer AJ. (1998) Is the End of Filing Returns Nigh for New Zealand Salary and Wage Earners? Tax Notes International 14: 1128-1129.

Sawyer AJ. (1998) New Zealand Government Announces Long-awaited Appointment of Committee of Experts. Tax Notes International 14: 1693-1694.

Sawyer AJ. (1998) The Coalition Government's Second Budget - Little Evidence of Significant Tax Changes. Bulletin for International Fiscal Documentation 52(8&9): 358-362.

Sawyer AJ. (1998) The Wine-Box Inquiry: Never mind the Findings but what about the Recommendations? Bulletin for International Fiscal Documentation 52(2): 58-72.

Anderson WW. and Sawyer AJ. (1997) Legislative Complexity: The Need for Appropriate Variables and Some Likely Candidates. New Zealand Journal of Taxation Law and Policy 3(1): 3-44.

Hite PA. and Sawyer AJ. (1997) A Comparison of Compliance Cost Estimates for Tax Systems in the United States and New Zealand. Bulletin for International Fiscal Documentation 51(2): 93-97.

James SR., Sawyer AJ. and Wallschutzky IG. (1997) Tax Simplification: A Tale of Three Countries. Bulletin for International Fiscal Documentation 51(11): 493-503.

Sawyer AJ. (1997) Binding Tax Rulings: The New Zealand Experience. Australian Tax Review 26(1): 11-27.

Sawyer AJ. (1997) New Coalition Government in New Zealand makes changes to Tax System. Tax Notes International 13: 297-298.

Sawyer AJ. (1997) New Zealand Debates Taxation of Capital Gains, Again. Tax Notes International 13: 1277-1278.

Sawyer AJ. (1997) New Zealand Seeks Comments on Revamping Trading Stock/Inventory Tax Rules. Tax Notes International 13: 1955-1958.

Sawyer AJ. and Tomlinson SR. (1997) Charitable Organisations: more 'taxing' than they appear. New Zealand Law Journal (August): 57-60.

Sawyer AJ. (1996) Blurring the Distinction between Avoidance and Evasion: The Abusive Tax Position. British Tax Review 5: 483-504.

Sawyer AJ. (1996) Broadening the Scope of Consultation and Strategic Focus in Tax Policy Formulation: Some Recent Developments. New Zealand Journal of Taxation Law and Policy 2(1): 17-39.

Sawyer AJ. (1996) Taxpayer Compliance, Penalties and Disputes Resolution Bill Encapsulates Earlier Proposals - An Update. Bulletin for International Fiscal Documentation 50(2): 72-78.

Sawyer AJ. (1996) Two Significant Legislative Developments: Taxpayer Compliance, Penalties and Disputes Resolution and Taxation (Core Provisions) Bills Become Law. Bulletin for International Fiscal Documentation 50(10): 440-447.

Sawyer AJ. (1996) Why are Taxes so Complex, and Who Benefits? Tax Notes 73(11): 1337-1343.

Sawyer AJ. (1995) An Update on the New Binding Rulings Regime and Amendments to the Entertainment Tax Regime. Bulletin for International Fiscal Documentation 49(4): 189-194.

Sawyer AJ. (1995) International Taxation: A Complete Approach at Last? Bulletin for International Fiscal Documentation 49(10): 472-481.

Sawyer AJ. (1995) Proposing an Alternative to Bankruptcy: Part XV in Retrospect. Canterbury Law Review 6(1): 175-194.

Sawyer AJ. (1995) Taxpayer Compliance, Standards and Penalties: Version II Signifies Progress. Bulletin for International Fiscal Documentation 49(11): 510-521.

Sawyer AJ. (1994) A Proposed Binding Rulings Regime. Bulletin for International Fiscal Documentation 48(11): 582-591.

Sawyer AJ. (1994) An Update on the Tax Implications of the New Companies Act 1993. Bulletin for International Fiscal Documentation 48(10): 504-507.

Sawyer AJ. (1994) Raising the Threshold for Taxpayer Compliance: A New Era of Compliance Standards and Penalties. Bulletin for International Fiscal Documentation 48(12): 655-664.

Sawyer AJ. (1994) Tax Implications of the New Companies Act. Bulletin for International Fiscal Documentation 48(4): 167-175.

Authored Books

Sawyer A. (2020) The Effectiveness of Tax Reviews in New Zealand: An Evaluation and Proposal for Improvement. Christchurch, NZ: Centre for Commercial and Corporate Law Inc. 154.

Sawyer AJ. (2009) Developing a World Tax Organisation: The Way Forward. Birmingham: Fiscal Publications. 230pp-230pp.

Sawyer AJ. (1999) Guide to Binding Rulings: TaxBase 3 (2ed). (2nd ed.). Wellington: Butterworths of New Zealand. 240pp.

Sawyer AJ. (1997) Guide to Binding Rulings: Taxbase 3. (1st ed.). Wellington: Butterworths of New Zealand. 93pp.

Edited Volumes

Sawyer A; Oats L; Massey D (Ed.) (2021) Contemporary Issues in Taxation Research Volume 4. Birmingham, UK: Fiscal Publications. 216.

Sadiq K; Sawyer AJ; McCredie B (Ed.) (2019) Tax design and administration in a post-BEPS era: A study of key reform measures in 18 jurisdictions. Birmingham: Fiscal Publications. 344.

James S; Sawyer A; Budak T (Ed.) (2016) The Complexity of Tax Simplification: Experiences from Around the World. Basingstoke: Palgrave Macmillan. xiv+273.

Maples A. and Sawyer A. (2011) Taxation Issues: Existing and Emerging. Christchurch: Centre for Commercial and Corporate Law. 287pp.

Conference Contributions - Published

Sawyer AJ. (2011) Enhancing Compliance Through Improved Readability: Evidence from New Zealand's Rewrite 'Experiment'. In Recent Research on Tax Administration and Compliance. Selected Papers Given at the 2010 IRS Research Conference.

Edited Volumes

Sawyer AJ. (2006) Taxation Issues in the Twenty-First Century. Christchurch: Centre for Commercial and Corporate Law. 243pp.

Chapters

Sawyer A. (2022) Incentivising Research and Development through Entrepreneurship in New Zealand: Politics to the Fore. In Abdellatif M; Tran-Nam B; Ranga M; Hodzic S (Ed.), Government Incentives for Innovation and Entrepreneurship An International Experience: 223-239. Switzerland: Springer.

Sawyer A. and Granger J. (2022) Digitally Prepared? The Journeys of the Revenue Administrations in Australia and New Zealand. In Hendriyetty N; Evans C; Kim CJ; Taghizadeh-Hesary F (Ed.), Taxation in the Digital Economy New Models in Asia and the Pacific: 166-190.Routledge.

Sawyer A. and Smith A. (2020) Chapter 25: Controlled Foreign Company Legislation in New Zealand. In Kofler G; Lang M; Owens J; Pistone P; Rust A; Schuch J; Spies K; Staringe C (Ed.), Controlled Foreign Company Legislation: 463-483. Amsterdam, The Netherlands: IBFD.

Sawyer A. and Smith A. (2019) Chapter 25: New Zealand. In Lang M; Owens J; Pistone P; Rust A; Schuch J; Staringer C (Ed.), Implementing Key BEPS Actions: Where do we stand?: 619-644. The Netherlands: IBFD.

Sawyer AJ. (2019) Collection of Taxes. In Barkozcy S (Ed.), Foundations of New Zealand Taxation Law 2019: 791-807. Auckland: CCH New Zealand.

Sawyer AJ. (2019) Record-Keeping and Recovery of Taxation. In Barkozcy S (Ed.), Foundations of New Zealand Taxation Law 2019: 809-816. Auckland: CCH New Zealand.

Sawyer AJ. (2019) Tax Penalties, Offences and Interest. In Barkozcy S (Ed.), Foundations of New Zealand Taxation Law 2019: 817-831. Auckland: CCH New Zealand.

Sawyer AJ. (2019) Tax Returns, Assessments, Rulings, Appeals and Audits. In Barkozcy S (Ed.), Foundations of New Zealand Taxation Law 2019: 757-789. Auckland: CCH New Zealand.

Sawyer AJ. and McGill R. (2019) The Adoption of BEPS in New Zealand. In Sadiq K; Sawyer A; McCredie B (Ed.), Tax Design and Administration in a Post-BEPS World: A Study of Key Reform Measures in 18 Jurisdictions: 211-228. Birmingham: Fiscal Publications.

Sawyer AJ., Bornman M. and Smith G. (2019) Simplification: Lessons from New Zealand. In Evans C; Franzsen R; Stack E (Ed.), Tax Simplification: An African Perspective: 123-158. Pretoria, South Africa: Pretoria University Law Publications.

Sawyer AJ. (2018) Collection of Taxes. In CCH NZ Ltd (Ed.), Foundations of New Zealand Taxation Law 2018 (3 ed.): 769-784. Auckland: Wolters Kluwer.

Sawyer AJ. (2018) Record-Keeping and Recovery of Tax. In CCH NZ Ltd (Ed.), Foundations of New Zealand Taxation Law 2018 (3 ed.): 785-792. Auckland: Wolters Kluwer.

Sawyer AJ. (2018) Tax Penalties, Offences and Interest. In CCH NZ Ltd (Ed.), Foundations of New Zealand Taxation Law 2018 (3 ed.): 793-806. Auckland: Wolters Kluwer.

Sawyer AJ. (2018) Tax Returns, Assessments, Rulings, Appeals and Audits. In CCH NZ Ltd (Ed.), Foundations of New Zealand Taxation Law 2018 (3 ed.): 737-768. Auckland: Wolters Kluwer.

Sawyer A. (2016) Chapter 6: Complexity of Tax Simplification: A New Zealand Perspective. In James S; Sawyer A; Budak T (Ed.), The Complexity of Tax Simplification: Experiences from Around the World: 110-132. Basingstoke: Palgrave Macmillan.

Sawyer AJ. and Smith AMC. (2016) National Report: New Zealand. In Lang M; Owens J; Pistone P; Rust A; Schuch J; Staringer C; Storck A (Ed.), Trends and Players in Tax Policy: European and International Tax Law and Policy Series 4: 433-458. Amsterdam: The Netherlands: IBFD.

Maples AJ. and Sawyer AJ. (2015) Natural Disasters and Tax: Issues from the Canterbury Earthquakes. In Toomey JE; Finn JN (Ed.), Legal Responses to Natural Disasters: 165-192. Wellington: Thomson Reuters.

Sawyer A. (2015) Chapter 37: Tax Returns, Assessments, Rulings, Appeals and Audits. In Barkoczy S (Ed.), Foundations of New Zealand Taxation Law: 647-677. Auckland: CCH NZ Ltd.

Sawyer A. (2015) Chapter 38: Collection of Taxes. Foundations of New Zealand Taxation Law: 679-696. Auckland: CCH NZ Ltd.

Sawyer A. (2015) Chapter 39: Record-keeping and Recovery of Tax. Foundations of New Zealand Taxation Law: 697-703. Auckland: CCH NZ Ltd.

Sawyer A. (2015) Chapter 40: Tax Penalties, Offences and Interest. Foundations of New Zealand Taxation Law: 705-718. Auckland: CCH NZ Ltd.

Smith A. and Sawyer A. (2012) New Zealand. In Lang M; Pistone P; Schuch J; Staringer C (Ed.), The Impact of the OECD and the UN Model Conventions on Bilateral Tax Treaties: 735-767. Cambridge: Cambridge University Press.

Sawyer AJ. (2008) New Zealand's Failed Attempt at a Carbon Tax - Fatally Flawed or Mismanaged? In Chalifour N; Milne JE; Ashiabor H; Deketelaere K; Kreiser L (Ed.), Critical Issues in Environmental Taxation Vol V: 453-477. Oxford: Oxford University Press.

Sawyer AJ. (2008) SMEs in New Zealand: Is a New Era in the Tax Compliance Environment on the Horizon? In Walpole M; Evans C (Ed.), Tax Administration: Safe Harbours and New Horizons: 141-164. Birmingham: Fiscal Publications.

Sawyer AJ. and Smith AMC. (2008) National Report: New Zealand. In Lang M; Obermair C; Schuch J; Staringer C; Weninger P (Ed.), Tax Compliance Costs for Companies in an Enlarged European Community,: 257-283. Amsterdam: Kluwer Law International.

Sawyer AJ. (2006) Binding Rulings in New Zealand - An Overview and Review of the First Ten Years. In Sawyer AJ (Ed.), Taxation Issues in the Twenty First Century: 195-213. Christchurch: Centre for Commercial and Corporate Law.

Sawyer A. (2005) Is an International Tax Organisation an Appropriate Forum for Administering Binding Rulings and APAs? In Fisher R; Walpole M (Ed.), Global Challenges in Tax Administration: 67-97. Birmingham: Fiscal Publications.

Sawyer AJ. (2004) Income Tax Act 1994: Part E, Tax Administration Act 1994: Subparts III, IIIA, IX, Taxation Review Authorities Act 1994 [CD ROM]. In Brookers Ltd (Ed.), Brookers Smart Tax Commentary: 74pp. Wellington: Brookers.

Sawyer AJ. (2004) Subpart EE Income Tax Act 2004. In Brookers Ltd (Ed.), Brookers Smart Tax: 160pp. Wellington: Brookers.

Sawyer A. (2003) A Selected International Comparison of Private Rulings Systems and their Features - What is there in Common? In Walpole M; Fisher R (Ed.), Tax Administration: Current Issues and Future Developments: 286-302. Bryon Bay: TimeBase Pty Ltd.

Sawyer A. (2003) Update to Tax Administration Act 1994: Subparts III, IIIA, IX. In Brookers (Ed.), Smart Tax: 113pp. Wellington: Brookers Ltd.

Sawyer A. (2003) Updates to Income Tax Act 1994: Subparts CC, EB, EG, EN and EO; Tax Administration Act 1994: Subparts IIA, III, IIIA, IX; Taxation Review Authorities Act 1994. In Brookers (Ed.), Brooker's Smart Tax: 111pp. Wellington: Brooker's.

Sawyer AJ. (2002) Binding Rulings: A Comparative Perspective. In Lymer A; Hasseldine J (Ed.), The International Taxation System: 291-315. Amsterdam: Kluwer Academic Press.

Sawyer AJ. (2001) Income Tax Act 1994: Part EG. In Brookers (Ed.), Brookers Smart Tax Electronic Commentary: 120pp. Wellington: Brookers Ltd.

Sawyer AJ. (2001) Income Tax Act 1994: Parts CC, EB, EC, EN and EO. In Brookers (Ed.), Brookers Smart Tax: 140pp. Wellington: Brookers Ltd.

Sawyer AJ. (1999) Tax Administration Act 1994: Part IIIA. Brookers Smart Tax: 26pp. Wellington: Brookers Ltd.

James SR., Sawyer AJ. and Wallschutzky IG. (1998) The Complexities of Tax Simplification: Progress in Australia, New Zealand and the United Kingdom. In Evans C; Greenbaum A (Ed.), Tax Administration: Facing the Challenges of the Future: 333-356. Sydney: Prospect Media Pty Ltd.

Sawyer AJ. (1997) Tax Administration Act 1994: Part IIA and III. Brookers Smart Tax: 150pp. Wellington: Brookers Ltd.

Sawyer AJ. (1997) Tax Administration Act 1994: Part IX. Brookers Smart Tax: 240pp. Wellington: Brookers Ltd.

Sawyer AJ. (1997) Taxation Review Authorities Act 1994. Brookers Smart Tax: 175pp. Wellington: Brookers Ltd.

Conference Contributions - Other

Sawyer A. and Closs-Davies S. (2022) Enhancing well-being in New Zealand and Wales through broadening the scope of consultation in tax policy design. Edinburgh, Scotland: 31St Tax Research Network Conference, 5-7 Sep 2022.

Sawyer A. (2021) Enhancing taxpayers’ rights in New Zealand – an opportunity missed? Sydney, Australia: Fourteenth International Tax Administration Conference, 23-24 Nov 2021.

Sawyer A. and de Clercq B. (2021) Shared Development: Greater than the Sum of its Parts? African Tax Institute, University of Pretoria, Pretoria, South Africa: Sixth International Conference on Taxpayers Rights, 6-8 Oct 2021.

Sawyer A. (2020) The 'Ebb and Flow' of Fiscal Support for Research and Development: A New Zealand reflection. University of Tasmania, Hobart, Australia: 32 Australasian Tax Teachers Association Conference, 22-24 Jan 2020.

Sawyer A., Yong S., Whait R., Freudenberg B. and Lo K. (2020) Tax Compliance Research in the millennium: Theories and theoretical frameworks used. University of Tasmania, Hobart, Australia: 32 Australasian Tax Tearchers Association Annual Conferenbce, 22-24 Jan 2020.

Sawyer A. (2019) Assessing the Likely Impact of the Tax Working Group on Tax Administration in New Zealand. University of Exeter, UK: Tax Administration Research Centre (TARC) Annual Conference, 11-12 Apr 2019.

Sawyer A. (2019) Individual Income Tax Reform in China: An Evaluation through a New Zealand Lens. University of Auckland: 2019 International Conference on Chinese Tax and Policy, 8-9 Dec 2019.

Sawyer A. (2019) Principles and Frameworks for Evaluating Tax Systems: A New Zealand Perspective. University of Central Lancashire, Preston, UK: Tax Research Network Conference,, 9-11 Sep 2019.

Sawyer A. (2019) The Impact of Digital Delivery on Taxpayer Assistance – A New Zealand Perspective. University of Minnesota Law School, Minneapolis, USA: Fourth International Conference on Taxpayers Rights, 23-24 May 2019.

Sawyer A. and Smith A. (2019) New Zealand National Report: Controlled Foreign Company Legislation. Rust (Vienna) Austria: Proceedings of the Institute for Austrian and International Tax Law of WU Conference,, 4-6 Jul 2019.

Sawyer AJ. and Makara T. (2019) Possible Value Added Tax Simplification Measures for Small Businesses in Botswana –Lessons from New Zealand. Curtin University, Perth: Australasian Tax Teachers Association Conference, 16-18 Jan 2019.

Sawyer AJ., Freudenberg B., Yong S. and Lo K. (2019) Tax Compliance in the New Millennium. Curtin University, Perth: Australasian Tax Teachers Association Conference, 16-18 Jan 2019.

Sawyer AJ. (2018) The Contributions of Tax Committees: A New Zealand Perspective. University of Exeter, UK: Tax Administration Research Centre (TARC) Annual Conference, 23-24 Apr 2018.

Sawyer AJ. (2018) Who Cares about Tax Theory, and Why?: The Place of Tax Disciplines within Academia: Reflections from Downunder. University of Cambridge, UK: Centre for Tax Law: Tax Policy Conference, 20-20 Apr 2018.

Sawyer AJ. and James S. (2018) Digitalization of Tax: Comparing New Zealand and United Kingdom Approaches. UNSW, Sydney, Australia: Thirteenth International Tax Administration Conference, 5-6 Apr 2018.

Sawyer AJ. and Sadiq K. (2018) Enhanced Tax Reporting Requirements under the BEPS Project: Preparing the Profession. Monash University, Melbourne, Australia: Australasian Tax Teachers Association Conference, 17-19 Jan 2018.

Sawyer AJ. and Sadiq K. (2018) Enhanced Tax Reporting Requirements under the BEPS Project: Preparing the Profession. Monash University, Melbourne, Australia: Australasian Tax Teachers Association Conference, 18-20 Jan 2018.

Sawyer AJ., Bornman M. and Smith G. (2018) Simplification lessons from New Zealand: Can they be relevant to South Africa? South African Institute of Chartered Accountants Office, Johannesburg, South Africa,: Tax Simplification: An African Perspective Symposium,, 9-11 Oct 2018.

Sawyer AJ., Sadiq K. and McCredie B. (2018) Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 16 Countries. UNSW, Sydney, Australia: Thirteenth International Tax Administration Conference,, 5-6 Apr 2018.

Sawyer AJ., Sadiq K. and McCredie B. (2018) Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 18 Countries. Birmingham University: Tax Research Network Conference, 3-4 Sep 2018.

Sawyer AJ. (2017) Do Lawyers make a Distinctive Contribution to Tax Policy-making?: Reflections on the Contributions of Lawyers to Tax Policy-making in New Zealand. University of Cambridge, UK: Centre for Tax Law: Tax Policy Conference, 11-11 Apr 2017.

Sawyer AJ. and Sadiq K. (2017) Enhanced Tax Reporting Requirements under the BEPS Project: Preparing the Profession. Bournemouth, UK: Tax Research Network Conference, 4-6 Sep 2017.

Sawyer AJ. and Sadiq K. (2017) Reflections on New Zealand’s ‘Experience’ with Capital Gains Taxation. Monash University Prato, Italy: Prato Conference held in Honour of Professor Chris Evans, 26-28 Sep 2017.

Sawyer AJ. and Smith AMC. (2017) New Zealand National Report: Implementing Key BEPS Actions: Where do we stand? Rust (Vienna), Austria: Institute for Austrian and International Tax Law of WU Conference, 30 Jun-2 Jul 2017.

Budak T., James, SR. and Sawyer AJ. (2016) International experiences of tax simplification and distinguishing between necessary and unnecessary complexity. Sydney, NSW, Australia: Twelfth International Tax Administration Conference, 31 Mar-1 Apr 2016.

Maples A. and Sawyer AJ. (2016) The New Zealand GST and Its Global Impact -Thirty Years On. University of Auckland, New Zealand: Thirty years on: GST at a Crossroads Conference, 1-1 Sep 2016.

Sawyer AJ. (2016) An Update on Hong Kong’s Exchange of Information Developments and Engaging with BEPS.. Faculty of Law, University of Hong Kong, Hong Kong: Invited presentation, 18 Nov 2016.

Sawyer AJ. (2015) Comparative Tax Policy Approaches in New Zealand and Australia: Instructional Guidance for Hong Kong? University of Hong Kong, Hong Kong: Fourth International Conference of the Taxation Law Research Programme (TLRP), 31-31 Oct 2015.

Sawyer AJ. (2015) Individual Income Tax Reform in China: Reflections on New Zealand's Experience. Xiamen University, China: International Conference of Chinese Tax and Policy, 12-13 Dec 2015.

Gupta R. and Sawyer A. (2014) Tax Compliance Costs for Small Businesses in New Zealand: Some Recent Findings. Brisbane, Australia: 26th Australasian Tax Teachers Association Conference (ATTA), 20-22 Jan 2014.

Hodson AG., Maples AJ. and Sawyer AJ. (2014) Shake, Rattle and Roll: Lessons from the classroom following a major catastrophic event - the University of Canterbury Tax Teaching Experience. Brisbane, Australia: 26th Australasian Tax Teachers Association Conference (ATTA), 20-22 Jan 2014.

James S., Sawyer A. and Wallschutzky I. (2014) Tax simplification: A review of initiatives in Australia, New Zealand and the United Kingdom, and the influence of their respective tax administrations. Sydney, NSW, Australia: 11th International Tax Administration Conference (ATAX), 14-15 Apr 2014.

Maples AJ. and Sawyer AJ. (2014) Natural Disasters and Tax: Issues from the Canterbury Earthquakes. James Cook University, Cairns, Australia: 5th Queensland Tax Researchers Symposium, 27-27 Jun 2014.

Sawyer AJ. (2014) VAT Reform in China: Can New Zealand's Goods and Services Tax Provide Helpful Guidance? Xiamen University, China: 2014 International Conference of Chinese Tax and Policy, 13-14 Dec 2014.

Sawyer AJ. (2013) Assessing the implications of the multilateral convention on mutual administrative assistance in tax matters and Foreign Account Tax Compliance Act: An Australasian Perspective. Exeter Business School, UK: 22nd Annual Tax Research Network Conference (TRN), 2-4 Sep 2013.

Sawyer AJ. (2013) Comparing the United Kingdom-Switzerland Tax Cooperation Agreement with the United Kingdom's and Switzerland's Intergovernmental Agreements with the United States under the Foreign Account Tax Compliance Act. Faculty of Law, University of Edinburgh, UK: Society of Legal Scholars Conference (SLS), 3-6 Sep 2013.

Sawyer AJ. (2013) Rewriting tax legislation - Can Polishing Silver really turn it into Gold? University of Auckland, NZ: Twenty Fifth Annual Conference of the Australasian Tax Teachers Association, 23-25 Jan 2013.

Sawyer AJ. (2013) Some Reflections on what Editors and Referees are looking for in a High Quality Paper. QUT, Brisbane, Australia: 4th Queensland Tax Researchers Symposium, 28-28 Jul 2013.

Sawyer AJ. and Smith AMC. (2013) New Zealand National Report: Trends and Players in Tax Policy. Vienna, Austria: Institute for Austrian and International Tax Law of WU Conference, 4-6 Jul 2013.

Sawyer AJ. (2011) Law in Politics - Politics in Law: A Review of Tax Policy Development in New Zealand. Cambridge, UK: 102nd Society of Legal Scholars Conference, 5-8 Sep 2011.

Sawyer AJ. (2011) Peer Review of Tax Information Exchange Agreements: Is it More than just about the Numbers? Melbourne, VIC, Australia: 23rd Australasian Tax Teachers Association Conference, 19-21 Jan 2011.

Sawyer AJ. and Sung S. (2011) The Politics behind New Zealand's latest response to Climate Change: A Qualitative Perspective. Coventry, UK: Tax Research Network Conference, 9 Sep 2011.

Smith AMC. and Sawyer AJ. (2011) The Influence of the OECD Model Convention on the Negotiation of Double Tax Agreements by New Zealand. Melbourne, VIC, Australia: 23rd Australasian Tax Teachers Association Conference, 19-21 Jan 2011.

Pinto D. and Sawyer A. (2010) Building Bridges between Revenue Authorities: Would a World Tax Organisation be a Key Facilitator? Sydney, NSW, Australia: 9th International Tax Administration Conference: Building Bridges, 7-9 Apr 2010.

Sawyer AJ. (2010) Enhancing Compliance through Improved Readability: Evidence from New Zealand's Rewrite "Experiment". Washington DC, USA: 2010 IRS Research Conference, 29-30 Jun 2010.

Sawyer AJ. (2010) Tax Havens "Coming in from the Cold": A Sign of Changing Times? Sydney, NSW, Australia: Australasian Tax Teachers Association (ATTA) Annual Conference, 20-22 Jan 2010.

Smith AMC. and Sawyer AJ. (2010) New Zealand National Report: The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties. Vienna, Austria: Institute for Austrian and International Tax Law of WU Conference, 8-10 Jul 2010.

Pinto D. and Sawyer A. (2009) Is a World Tax Organisation Necessary and Feasible in Today's Globalised World? Sydney, NSW, Australia: ALTA (Australian Law Teachers Association) 64th Annual Conference, 5-8 Jul 2009.

Pinto D. and Sawyer A. (2009) Towards Sustaining the Future of Taxation: Is a World Tax Organization Necessary and Feasible in Today's Globalized World? University of Canterbury, NZ: 21st Australasian Tax Teachers Conference, 19-21 Jan 2009.

Sawyer AJ. (2008) SMEs in New Zealand: Is a New Era in the Tax Compliance Environment on the Horizon? Sydney, NSW, Australia: 8th International Conference on Tax Administration, 26-28 Mar 2008.

Sawyer AJ. (2008) The Importance of RAP(ping) in Taxation - A Review of the Rewrite Advisory Panel's Contribution to Uncovering the Hidden Detail. Hobart, TAS, Australia: Twentieth Annual Conference of the Australasian Tax Teachers Association, 23-25 Jan 2008.

Sawyer AJ. (2007) New Zealand's Tax Rewrite Project - In Pursuit of the (Elusive) Goal of Simplicity. Brisbane, QLD, Australia: Australasian Tax Teachers Association Conference (ATTA 2007), 22-24 Jan 2007.

Sawyer AJ. (2007) Regulatory Impact Statements and Accountability: Recent Australasian Experience. Sheffield, UK: Tax Research Network (TRN) 16th Annual Conference, 6-7 Sep 2007.

Sawyer A. (2006) Industry Partnerships and Targeted Amnesties at Ingrained Evasion - A New Approach to an Old Problem? Melbourne, VIC, Australia: Eighteenth Annual Conference of the Australasian Tax Teachers' Association (ATTA 2006): Old Taxes in a New World, 30 Jan-1 Feb 2006.

Sawyer AJ. (2006) Development of a World Tax Organisation for administering binding rulings and APAs. Sydney, NSW, Australia: 7th International Tax Administration Conference, 20-21 Apr 2006.

Sawyer AJ. (2006) New Zealand's Failed Attempt at a Carbon Tax - Fatally Flawed or Mismanaged? Ottawa, Canada: Seventh Annual Global Conference on Environmental Taxation: Instruments of Change for a Sustainable Economy, 22-24 Oct 2006.

Sawyer AJ. and Smith AMC. (2006) Tax Compliance Costs for Companies - The New Zealand Story, New Zealand National Report. Vienna, Austria: Jean Monnet Conference: Tax Compliance Costs for Companies in an Enlarged European Community, 6-9 Jul 2006.

Sawyer A. (2005) Targeting Amnesties at Ingrained Evasion - A New Zealand Initiative Warranting Wider Consideration? VUW, Wellington NZ: 17th Annual Australasian Tax Teachers' Association (ATTA) Conference, 26-28 Jan 2005.

Sawyer AJ. (2005) Harmonisation of Rulings and APA Administration through International Coordination. University of Edinburgh, UK: Tax Research Network Conference, 8-9 Sep 2005.

James SR. and Sawyer AJ. (2004) International Trends in Taxation and the Taxation of Investment. Bournemouth, UK: Proceedings of the Tax Research Network Conference, 16-17 Sep 2004.

Sawyer AJ. (2004) Is an international tax organisation an appropriate forum for administering binding rulings and APAs? Sydney, UNSW, Australia: Sixth International Tax Administration Conference, 15-16 Apr 2004.

Sawyer AJ. (2002) A Selected International Comparison of Revenue Rulings Systems and their Features - What is there in Common. Sydney, UNSW, Australia: Proceedings of the Fifth International Tax Administration Conference, 4-5 Apr 2002.

Maples AJ. and Sawyer AJ. (2000) Simulating Professional Experience through a Case Study: Assessing the Delivery of Transferable Skills from the Students' Perspective. Melbourne, VIC, Australia: Australasian Tax Teachers' Association Conference, 1-1 Feb 2000.

Sawyer AJ. (2000) What are the Lessons for Australia from New Zealand's First Comprehensive Remedial Review of its Binding Rulings Regime? Sydney, NSW, Australia: Proceedings of the Fourth International Tax Administration Conference, 1-1 Apr 2000.

James SR., Sawyer AJ. and Wallschutzky IG. (1998) The Complexities of Tax Simplification: Progress in Australia, New Zealand and the United Kingdom. Sydney, NSW, Australia: Proceedings of the Third International Tax Administration Conference, 1-1 Apr 1998.

Sawyer AJ. and Tomlinson SR. (1997) Simulating Professional Experience: Improving Teaching and Assessment in Taxation. Auckland, NZ: Proceedings of the Ninth Annual Australasian Tax Teachers Conference, 1-1 Jan 1997.

Oral Presentations

Sawyer A. (2020) Principles and Frameworks for Evaluating Tax Systems: A New Zealand Perspective: updated. School and Taxation and Business Law, University of New South Wales (Sydney): Visiting staff seminar, 10 Mar 2020.

Sawyer A. (2019) Digitalisation of Tax: Recent International Developments. Singapore Management University, Singapore: SMU-TA Workshop, 17 Apr 2019.

Sawyer A. (2019) The Role of Journal Rankings with a Focus on ABDC Rankings: A Personal Perspective. Ningbo, China: Presentation to the University of Nottingham Ningbo China Business School, 30 Oct 2019.

Sawyer A. and Freedman J. (2019) BEPS 2.0. Faculty of Law, The University of Hong Kong: Taxation Law Research Programme (TLRP), Asian Institute of International Financial Law, Seminar, 22 Nov 2019.

Sawyer AJ. (2018) Australasia in a Post-BEPS Environment: Some Reflections. University of Adelaide, South Australia, Australia: Annual Tax CPD: Academia meets Industry - Creating long term collaborations, 15 Jun 2018.

Sawyer AJ. (2018) Personal Insolvency in New Zealand: An Overview and Comparison with Australia. University of Adelaide, South Australia, Australia: Personal Insolvency Forum, 14 Jun 2018.

Sawyer AJ. (2017) A review of tax policy development in New Zealand & taxpayer rights in New Zealand. Washington DC, USA: Internal Revenue Service and Taxpayer Advocate Service Seminar, 21 Nov 2017.

Sawyer AJ. (2017) Hong Kong’s Involvement with International Tax Reform: What’s the ‘BEPS’? University of Hong Kong, Hong Kong: Tax Law Research Programme and Asian Institute of International Financial Law Lunchtime Seminar Series.

Sawyer AJ. (2017) How to break through the barrier of building the Advance Rulings System for China. Beijing, China: State Administration of China Symposium.

Sawyer AJ. (2017) New Zealand’s Approach to BEPS. University of Exeter, UK: Tax Administration Research Centre (TARC) Seminar, 15 Sep 2017.

Sawyer AJ. (2017) Simplification through Rewriting Tax Legislation: Reviewing a New Zealand Experiment. Santa Monica, USA: RAND Corporation lunchtime seminar, 01 Dec 2017.

Freudenberg B., Sadiq K. and Sawyer A. (2014) Building your Academic CV: Application, Confirmation and Promotion: Putting your Best Case Forward. James Cook University. Cairns, Australia: 5th Queensland Tax Researchers Symposium: Keynote Presentation.

Sawyer AJ. (2014) GST Reform: Can New Zealand Offer Constructive Guidance to Inform the Australian Debate? QUT Business School, Brisbane, Queensland, Australia: Visting Professor Seminar Series.

Sawyer AJ. (2013) Assessing the Implications of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Foreign Account Tax Compliance Act: An Australasian Perspective. University of Exeter, United Kingdom: Exeter Business School Seminar.

Sawyer AJ. (2013) Feeling the Heat: Will Hong Kong Succumb to International Pressure for Enhanced Transparency, Cooperation and Information Exchange on Taxation Matters? Faculty of Law, University of Hong Kong: Faculty of Law, University of Hong King; Asian Institute of International Financial Law Seminar. Asian Institute for International Financial Law Seminar.

Sawyer AJ. (2013) Tax Transparency and Exchange of Information: The Implications for Hong Kong. Institute of Certified Public Accountants, Hong Kong: Hong Kong Institute of Certified Public Accountants Seminar - Tax Faculty Seminar.

Sawyer AJ. (2004) An International Tax Organisation: A Step Forward for Rulings and APAs? Sydney, NSW, Australia: ATAX, UNSW Seminar.

Reports

Sawyer A. (2022) National Report: New Zealand. In IBFD Yearbook on Taxpayers’ Rights 2021, IBFD. Commissioned by IBFD. 100.

Baker P., Pistone P., Weffe C. and Baerentzen S. (2021) National Report: New Zealand. In IBFD Yearbook on Taxpayers’ Rights 2020, IBFD. Commissioned by IBFD Observatory On th Protection of Taxpayers' Rights. 128.

Sawyer A. (2020) National Report: New Zealand. In IBFD Yearbook on Taxpayers’ Rights 2019, IBFD. Commissioned by Observatory on the Protection of Taxpayers’ Rights. 80.

Sawyer AJ. (2015) Feasibility Report on Measuring Tax Compliance Costs for Large Enterprises and Individuals: A Report for Inland Revenue, June 2015. This report was commissioned by the National Research Unit at Inland Revenue in March 2015.Commissioned by Inland Revenue Department. 89.

Sawyer AJ. (2015) Feasibility Report on Measuring Tax Compliance Costs for Large Enterprises and Individuals: A Report for Inland Revenue. In Feasibility Report on Measuring Tax Compliance Costs for Large Enterprises and Individuals: A Report for Inland Revenue, Commissioned by Inland Revenue. 89.

Sawyer A. (2011) Independent Expert's Final Report to Inland Revenue on Large Enterprise Compliance Cost and KiwiSaver Evaluation Research. In Independent Expert's Final Report to Inland Revenue on Large Enterprise Compliance Cost and KiwiSaver Evaluation Research: A Report for Inland Revenue, Inland Revenue. Commissioned by Inland Revenue. 12pp-12pp.

Sawyer AJ. (2004) Potential Implications of Providing Tax Incentives for Research and Development in New Zealand. In Potential Implications of Providing Tax Incentives for Research and Development in New Zealand: A Report for the Royal Society of NZ, Commissioned by Royal Society of New Zealand. 45.

Sawyer AJ. (2001) An International Comparison of Binding Rulings Regimes. In An International Comparison of Binding Rulings Regimes: A Report for Inland Revenue, Commissioned by Adjudication and Rulings Division, Inland Revenue Department. 47-47.

Sawyer AJ. (2001) Submission to the Finance and Expenditure Select Committee Materials on the Taxation (Annual Rates, Taxpayer Assessment and Miscellaneous Provisions) Bill 2001.Institute of Chartered Accountants of NZ. Commissioned by Contribution to submission on Formalising Self-Assessment.. 14.

Anderson WW. and Sawyer AJ. (1998) The Impact of Framing Effects on the Risks Taxpayers take when Filing Income Tax Returns: A New Zealand Replication of a Prospect Theory-based Laboratory Experiment. In The Impact of Framing Effects on the Risks Taxpayers take when Filing Income Tax Returns: A New Zealand Replication of a Prospect Theory-based Laboratory Experiment: A Report prepared for the Inland Revenue Department, 104.

Sawyer AJ. (1997) Taxpayer Compliance under a Reduced Filing Regime, Preliminary and Final Scoping Reports for the Inland Revenue Department.. In Taxpayer Compliance under a Reduced Filing Regime, Preliminary and Final Scoping Reports for the Inland Revenue Department., 95.

Sawyer AJ. (1997) Taxpayer Compliance: Formalising Self-Assessment: A Report for the Inland Revenue Department.. In Taxpayer Compliance: Formalising Self-Assessment: A Report for the Inland Revenue Department., 118.

Other

Sawyer A. (2022) On a slippery slope: tax policy development in New Zealand. UK: Tax Research Network. [Tax Research Network Blog].

Sawyer A. (2019) Book Review: Landmark Cases in Revenue Law (Oxford: Hart Publishing, 2019) by J Snape and D. de Cogan (eds). British Tax Review(3): 419-421. Sweet and Maxwell.

Sawyer AJ. (2016) Invited Foreword. In Ten Years of Tax: A Celebration of Professor Michael Littlewood's First Decade at the University of Auckland Faculty of Law: 2003-2013: xi-xiii. Christchurch, NZ: Centre for Commercial and Corporate Law Inc.. [Ten Years of Tax: A Celebration of Professor Michael Littlewood's First Decade at the University of Auckland Faculty of Law: 2003-2013].

Sawyer AJ. and Tan LM. (2015) Editorial. New Zealand Journal of Taxation Law and Policy 21(3): 264-269. [Editorial].

Sawyer AJ. and Tan LM. (2015) Editorial. New Zealand Journal of Taxation Law and Policy 21(4): 364-368. [Editorial].

Tan LM. and Sawyer A. (2015) Editorial. New Zealand Journal of Taxation Law and Policy 21(2): 164-168. [Editorial].

Smith A. and Sawyer A. (2014) New Zealand. In The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties: 735-767. Cambridge, UK: Cambridge University Press. http://dx.doi.org/10.1017/CBO9781139095686.025.

Sawyer AJ. (2011) Hong Kong’s Developing Double Tax Agreement (DTA) Regime: A Case Study of the HKSAR-New Zealand DTA. [Taxation Law Research Program/Asian Institute of International Financial Law Seminar].

Sawyer A. and Tan LM. (2009) Editorial. New Zealand Journal of Taxation Law and Policy 15(1): 3-8.

Sawyer A. and Tan LM. (2009) Editorial. New Zealand Journal of Taxation Law and Policy 15(2): 87-96.

Sawyer A. and Tan LM. (2009) Editorial. New Zealand Journal of Taxation Law and Policy 15(3): 183-189.

Sawyer A. and Tan LM. (2009) Editorial. New Zealand Journal of Taxation Law and Policy 15(4): 257-264.

Sawyer AJ. (2000) Submission to Finance and Expenditure and Select Committee on the Taxpayers' Charter Bill 2000. : 19. [Submission to Finance and Expenditure and Select Committee on the Taxpayers' Charter Bill 2000].

Editorial Work

Displaying all items.

American Accounting Association's Journal of Legal Tax Research Editorial Board Member ( 2005 - 2023)
American Taxation Association's Journal of Legal Tax Research (JLTR) Editorial Board Member ( 2000 - 2005)
JAT and CCH Editorial Board Member ( 2000 - 2005)
JAT and CCH Editorial Board Member ( 2001 - 2023)
Journal of Australian Taxation Editorial Board Member ( 1997 - 2002)
Journal of Australian Taxation (JAT) Editorial Board Member ( 2001 - 2023)
Journal of Australian Taxation (JAT) - Editorial Board Member (sole NZ member - appointed May 2001). This is a leading Australasian double Editorial Board Member ( 2000 - 2005)
NZJTLP New Zealand tax journal Editor ( 2000 - 2005)
NZJTLP New Zealand tax journal Editor ( 2000 - 2023)

Review and Refereeing

Displaying all items.

Journal of the Australasian Tax Teachers Association ( 2005 - 2023)

Journal of the Australasian Tax Teachers Association ( 2000 - 2005)

New Zealand Journal of Taxation Law and Policy ( 2000 - 2005)

New Zealand Journal of Taxation Law and Policy ( 2000 - 2023)

New Zealand Journal of Taxation Law and Policy ( 2000 - 2023)

New Zealand Journal of Taxation Law and Policy ( 1997 - 2002)

Affiliations

Accounting and Finance Association of Australia and New Zealand (AFAANZ) (Professional Organisation): Member
American Accounting Association (AAA) (Professional Organisation): Member
American Taxation Association (ATA) (Professional Organisation): Member
Australasian Law Teachers Association (ALTA) (Professional Organisation): Member
Australasian Tax Teachers Association (ATTA) (Professional Organisation): Member
Australian Tax Research Foundation (ATRF) (Professional Organisation): Member
Barrister and Solicitor of the High Court of New Zealand (Professional Organisation): Barrister and Solicitor
Institute for Fiscal Studies (IFS) (Professional Organisation): Member

Research Groups

Taxation Interest Group

Future Research

Tax Compliance Issues for Small, Medium and Large Enterprises
International Tax Organisation – compliance impact analysis and interactions with other organisations
Rewrite of tax legislation and tax simplification
Behavioural tax compliance research – literature analysis and studies
Ethics and tax practice
Tax disclosures in financial statements
Carbon tax proposal, emissions trading scheme & other proposals to use the tax system to address carbon emissions
Tax amnesty proposals of the NZ Government

Key Methodologies

Legal research analysis
Quantitative research methods – postal and on-line surveys, interviews
Historical research methods
Experimental research methods – laboratory experiments using social science theories (eg prospect theory)