Skip to main content
Inland Revenue

Tax Policy

PUBLISHED 28 June 2000

"Tax avoidance revisited"

Rob McLeod, Managing Partner, Arthur Anderson, this week presented a paper to a Law and Economics Association seminar in Auckland, "A law and economics approach to tax avoidance." The paper, "Tax avoidance revisited", discusses the definition of tax avoidance, and the objectives and nature of avoidance rules. As part of the presentation, Robin Oliver, General Manager of the Policy Advice Division, commented on the paper from the perspective of a tax policy adviser to the government. The seminar will be repeated on Friday in Auckland.

Tax avoidance revisited (DOC 57KB) (PDF 27KB).