J
John Prebble Qc
Researcher at Victoria University of Wellington
Publications - 60
Citations - 198
John Prebble Qc is an academic researcher from Victoria University of Wellington. The author has contributed to research in topics: Double taxation & Tax avoidance. The author has an hindex of 7, co-authored 60 publications receiving 185 citations. Previous affiliations of John Prebble Qc include University of Notre Dame Australia & Vienna University of Economics and Business.
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Why is Tax Law Incomprehensible
TL;DR: In this article, the authors make a number of suggestions for the cause of complexity of income tax law and as to why it is so resistant to improvement, and they also make suggestions for how to improve it.
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Should Tax Legislation Be Written from a ‘Principles and Purpose’ Point of View or a ‘Precise and Detailed’ Point of View?
TL;DR: Tax legislation should be written from a "principles and purpose" or a "precise and detailed" point of view as discussed by the authors, and the answer to the question: "should tax legislation bewritten from a ''principle and purpose'' or ''precise ''and detailed''.
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Ectopia, Tax Law and International Taxation
TL;DR: The ectopia of income tax law is pathological, serious, and incurable as discussed by the authors, which is a feature of tax law that distinguishes it from most other forms of law, and it is a characteristic of tax laws that are dislocated from the economic facts of the transactions or structures to which it relates.
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Income Taxation: A Structure Built on Sand
TL;DR: There are several fundamental problems with the judicial concept of income, that is, the notion of income that the courts employ for tax purposes as discussed by the authors, which leads to ectopia, i.e., a dislocation between tax law and the economic transactions to which it relates.
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A Tax System for New Zealand's Future
TL;DR: In 2010, the Working Group examined the New Zealand tax system and made a number of recommendations including alignment of company, personal, and trust taxation rates; base broadening; an increase in goods and services tax (the New Zealand VAT); and an examination of the interface between the tax and the welfare systems as mentioned in this paper.