Massey Business School staff

Associate Professor Lin Mei Tan staff profile picture

Contact details +6469516943

Associate Professor Lin Mei Tan MA, PhD,

Associate Professor

Doctoral Mentor Supervisor
School of Accountancy

 Lin Mei’s research interests lie in the tax compliance area such as tax compliance behaviour, and the relationship between tax practitioners and taxpayers. She completed her doctorate at the Australian National University and  her thesis examines the role relationship between the taxpayers and tax practitioners. She is also the co-editor of the New Zealand Journal of Taxation Law and Policy, the Chair of the Board of Advisors for the Taxation Today Journal, and one of the authors of the book titled, ‘New Zealand Taxation’ published in 2018. Her research interests also include other contemporary tax issues and accounting education.

Lin Mei is an Associate Professor of  the School. 

Since joining the School, Lin Mei has been involved in teaching financial accounting, management accounting and taxation courses.

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Professional

Contact details

  • Ph: + 64 (06) 356 9099 ext 83943
    Location: BSW 3.13, Business Studies West
    Campus: Manawatu

Qualifications

  • Master of Arts - University of Lancaster (1981)
  • Doctor of Philosophy - Australian National University (2009)

Fellowships and Memberships

  • Member, Chartered Accountants Australia and New Zealand (Full) (1989)

Certifications and Registrations

  • Licence, Mentor Supervisor, Massey University

Research Expertise

Research Interests

Tax compliance and accounting education

Thematics

21st Century Citizenship

Area of Expertise

Field of research codes
Accounting, Auditing and Accountability (150100): Business and Management (150300): Commerce, Management, Tourism And Services (150000):
Education (130000):
Law (180100): Law And Legal Studies (180000): Taxation Law (180125)

Keywords

Taxation

Accounting Education

Research Projects

Summary of Research Projects

Position Current Completed
Project Leader 0 1

Research Outputs

Journal

Sawyer, A., & Tan, L. (2023). Editorial. New Zealand Journal of Taxation Law and Policy. 29(1), 5-7
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, L. (2023). Editorial. New Zealand Journal of Taxation Law and Policy. 29(2), 127-132
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, L. (2023). Editorial. New Zealand Journal of Taxation Law and Policy. 29(3), 239-244
[Journal article]Authored by: Tan, L.
Tan, L. (2023). Is it time to adjust the income tax brackets for inflation?. New Zealand Journal of Taxation Law and Policy. 29(3), 314-331
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, L. (2022). Editorial. New Zealand Journal of Taxation Law and Policy. 28(4), 327-331
[Journal article]Authored by: Tan, L.

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Sawyer, A., & Tan, L. (2022). New Zealand Journal of Taxation Law and Policy. New Zealand Journal of Taxation Law and Policy. 28(4), 327-331
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, L. (2022). Editorial. New Zealand Journal of Taxation Law and Policy. 28(1), 5-9
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, L. (2022). Editorial. New Zealand Journal of Taxation Law and Policy. 28(2), 119-123
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, L. (2022). Editorial. New Zealand Journal of Taxation Law and Policy. 28(3), 227-232
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Tan, LM., Laswad, F., & Chua, F. (2022). Bridging the employability skills gap: going beyond classroom walls. Pacific Accounting Review. 34(2), 225-248
[Journal article]Authored by: Laswad, F., Tan, L.
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11
Sawyer, A., & Tan, L. (2021). Editorial. New Zealand Journal of Taxation Law and Policy. 27(3), 189-192
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2021). Editorial. New Zealand Journal of Taxation Law and Policy. 27(4), 259-261
[Journal article]Authored by: Tan, L.
Tan, LM. (2021). Closing the tax gap - Will rewarding tax whistleblowers help?. New Zealand Journal of Taxation Law and Policy. 27(3), 239-254
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2021). Editorial. New Zealand Journal of Taxation Law and Policy. 27(2), 109-112
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2021). Editorial. New Zealand Journal of Taxation Law and Policy. 27(1), 5-12
[Journal article]Authored by: Tan, L.
Tan, L., & Sawyer, A. (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
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, L. (2020). Editorial. New Zealand Journal of Taxation Law and Policy. 26(4), 401-406
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, L. (2020). Editorial. New Zealand Journal of Taxation Law and Policy. 26(2), 121-126
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, L. (2020). Editorial. New Zealand Journal of Taxation Law and Policy. 26(1), 5-8
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Al Mallak, MA., Tan, LM., & Laswad, F. (2020). Generic skills in accounting education in Saudi Arabia: students’ perceptions. Asian Review of Accounting. 28(3), 395-421
[Journal article]Authored by: Laswad, F., Tan, L.
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18
Sawyer, A., & Tan, L. (2019). Editorial. New Zealand Journal of Taxation Law and Policy. 25(4), 313-319
[Journal article]Authored by: Tan, L.
Tan, LM., & Laswad, F. (2019). Key employability skills required of tax accountants. Journal of the Australasian Tax Teachers Association. 14(1)
[Journal article]Authored by: Laswad, F., Tan, L.
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7
Tan, LM., & Braithwaite, V. (2018). Motivations for tax compliance: the case of small business taxpayers in New Zealand. Australian Tax Forum: a journal of taxation policy, law and reform. 33(2), 221-247
[Journal article]Authored by: Tan, L.
Tan, LM., & Woodward, L. (2018). GST compliance in New Zealand: attitudes of small businesses in the primary and trades sector.. New Zealand Journal of Taxation Law and Policy. 24(2), 171-196
[Journal article]Authored by: Tan, L.
Tan, LM., & Laswad, F. (2018). Professional skills required of accountants: what do job advertisements tell us?. Accounting Education. 27(4), 403-432 Retrieved from https://www.tandfonline.com/doi/full/10.1080/09639284.2018.1490189
[Journal article]Authored by: Laswad, F., Tan, L.
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Tan, LM., & Liu, X. (2016). SMEs tax compliance: A matter of trust?. Australian Tax Forum. 31(3), 527-554
[Journal article]Authored by: Tan, L.
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Reid, I., & Tan, LM. (2016). The bright-line test on residential property sales: Another pseudo capital gains tax regime?. New Zealand Journal of Taxation Law and Policy. 22(2), 157-171
[Journal article]Authored by: Tan, L.
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Sawyer, A., & Tan, L. (2019). Editorial. New Zealand Journal of Taxation Law and Policy. 25(3), 205-212
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, L. (2019). Editorial. New Zealand Journal of Taxation Law and Policy. 25(2), 93-99
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, L. (2019). Editorial. New Zealand Journal of Taxation Law and Policy. 25(1), 5-8
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2018). Editorial. New Zealand Journal of Taxation Law and Policy. 24(4), 321-326
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, L. (2018). Editorial. New Zealand Journal of Taxation Law and Policy. 24(3), 215-220
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2018). Editorial. New Zealand Journal of Taxation Law and Policy. 24(1), 6-12
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2018). Editorial. New Zealand Journal of Taxation Law and Policy. 24(2), 113-119
[Journal article]Authored by: Tan, L.
Tan, LM., & Laswad, F. (2015). Academic performance in introductory accounting: Do learning styles matter?. Accounting Education. 24(5), 383-402 Retrieved from http://www.tandfonline.com/doi/abs/10.1080/09639284.2015.1075315
[Journal article]Authored by: Laswad, F., Tan, L.
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Tan, LM., Braithwaite, V., & Reinhart, M. (2016). Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice. International Small Business Journal: Researching Entrepreneurship. 34(3), 329-344
[Journal article]Authored by: Tan, L.
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13
8
Woodward, L., & Tan, LM. (2015). Small business owners’ attitudes toward GST compliance: A preliminary study. Australian Tax Forum. 30(3), 517-549
[Journal article]Authored by: Tan, L.
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Tan, LM. (2014). Understanding the tax practitioner-client relationship: Using a role theory framework. INTERNATIONAL CONFERENCE ON ACCOUNTING STUDIES 2014, ICAS 2014. 164, 242-247
[Journal article]Authored by: Tan, L.
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3
Tan, L., & Liu, X. (2014). Curbing the consumption of soft drinks in New Zealand -Is tax the solution?. New Zealand Journal of Taxation Law and Policy. 20(2), 203-222
[Journal article]Authored by: Tan, L.
Reid, I., & Tan, LM. (2016). The bright-line test on residential property sale: Another pseudo capital gains tax regime? [Part 2]. Taxation Today. (98), 14-19 Retrieved from http://www.thomsonreuters.co.nz/
[Journal article]Authored by: Tan, L.
Reid, I., & Tan, LM. (2016). The bright-line test on residential property sales: Another pseudo capital gains tax regime? [Part 1]. Taxation Today. (97), 12-17 Retrieved from http://www.thomsonreuters.co.nz/
[Journal article]Authored by: Tan, L.
Lai, ML., Muzairi, SO., & Tan, LM. (2013). Transfer pricing tax audits in Asia Pacific: The case of MNEs in Malaysia. Australian Tax Forum. 28(3), 479-498
[Journal article]Authored by: Tan, L.
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Tan, LM. (2012). Using on-line assessments in distance learning taxation course: Effects on students’ performance. Journal of the Australasian Tax Teachers Association. 7(1), 153-170 Retrieved from http://www.asb.unsw.edu.au/schools/taxationandbusinesslaw/atta/attajournal/Pages/currentissue.aspx
[Journal article]Authored by: Tan, L.
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Sawyer, A., & Tan, LM. (2017). Editorial. New Zealand Journal of Taxation Law and Policy. 23(2), 167-172
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2017). Editorial. New Zealand Journal of Taxation Law and Policy. 23(3), 308-312
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2017). Editorial. New Zealand Journal of Taxation Law and Policy. 23(4), 394-397
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2017). Editorial. New Zealand Journal of Taxation Law and Policy. 23(4), 394-397
[Journal article]Edited by: Tan, L.
Tan, LM., & Braithwaite, V. (2011). Agreement with tax practitioners' advice under tax law ambiguity. New Zealand Journal of Taxation Law and Policy. 17(3), 267-288
[Journal article]Authored by: Tan, L.
Tan, LM. (2011). Giving advice under ambiguity in a tax setting. Australian Tax Forum. 26(1), 73-101
[Journal article]Authored by: Tan, L.
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Tan, LM., & Laswad, F. (2011). Exploring the impact of students' learning style on performance in taxation. Journal of the Australasian Tax Teachers Association. 6(1), 152-169
[Journal article]Authored by: Laswad, F., Tan, L.
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Tan, LM., & Sawyer, A. (2010). A technically proficient tax practitioner is what we want!. Taxation Today. (28), 3-7
[Journal article]Authored by: Tan, L.
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Tan, LM. (2010). What taxpayers want from tax practitioners. Chartered Accountants Journal of New Zealand. , 32-33
[Journal article]Authored by: Tan, L.
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Tan, LM., & Laswad, F. (2009). Understanding students' choice of academic majors: A longitudinal analysis. Accounting Education. 18(3), 233-253
[Journal article]Authored by: Laswad, F., Tan, L.
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40
Mei Tan, L., & Laswad, F. (2008). Impact of prior content and meta-cognitive knowledge on students' performance in an introductory accounting course. Pacific Accounting Review. 20(1), 63-74
[Journal article]Authored by: Laswad, F., Tan, L.
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16
Tan, L., & Veal, J. (2005). Tax knowledge for undergraduate accounting majors: Conceptual v. technical. ejournal of Tax Research. 3(1), 28-44
[Journal article]Authored by: Tan, L.
Tan, LM., & Laswad, F. (2006). Students' beliefs, attitudes and intentions to major in accounting. Accounting Education. 15(2), 167-187
[Journal article]Authored by: Laswad, F., Tan, L.
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95
Sawyer, AJ., & Tan, LM. (2016). Editorial. New Zealand Journal of Taxation Law and Policy. 22(2), 100-105
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2016). Editorial. New Zealand Journal of Taxation Law and Policy. 22(1), 4-9
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2016). Editorial. New Zealand Journal of Taxation Law and Policy. 22(4), 314-318 Retrieved from http://www.thomsonreuters.co.nz/
[Journal article]Authored by: Tan, L.
Sawyer, AJ., & Tan, LM. (2016). Editorial. New Zealand Journal of Taxation Law and Policy. 22(3), 210-215 Retrieved from http://www.thomsonreuters.co.nz/
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Tan, L., & Laswad, F. (2005). Charting a course into accountancy. Chartered Accountants Journal of New Zealand. 84(3), 59-61
[Journal article]Authored by: Laswad, F., Tan, L.
Sawyer, A., & Tan, L. (2004). New Zealand's proposed tax amnesty: A boon for cheaters?. Tax analysts: Tax notes international. 36(3), 217-224
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, L. (2004). Limited scope amnesites: Are they the answer?. New Zealand Journal of taxation law and policy. 10(3), 202-211
[Journal article]Authored by: Tan, L.
Tan, L., Fowler, MB., & Hawkes, LC. (2004). Management accounting curricula: Striking a balance between the views of educators and practitioners. Accounting Education. 13(1), 51-67
[Journal article]Authored by: Tan, L.
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Tan, L., & Veal, J. (2003). Debt collection by tax authorities: Tax practitioners' reactions to procedures. Australian Tax Forum. 18(2), 243-264
[Journal article]Authored by: Tan, L.
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Tan, L., & Sawyer, A. (2003). A synopsis of taxpayer compliance studies: Overseas vis-a-vis New Zealand. New Zealand Journal of Taxation Law and Policy. 9(4), 431-454
[Journal article]Authored by: Tan, L.
Fowler, MB., Tan, L., & Hawkes, LC. (2002). Management accounting education: Is there a gap between teaching and practice?. Chartered Accountants Journal of New Zealand. 81(10), 58-60
[Journal article]Authored by: Tan, L.
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Tan, LM., & Chua, F. (2000). Tax ethics education in New Zealand tertiary institutions: A preliminary study. Accounting Education. 9(3), 259-279
[Journal article]Authored by: Tan, L.
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5
Tan, L., & Chin Fatt, CP. (2000). The impact of tax knowledge on the perception of tax fairness and attitudes towards compliance. Asian Review of Accounting. 8(1), 44-58
[Journal article]Authored by: Tan, L.
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Tan, LM. (1999). Taxpayers' preference for type of advice from tax practitioner: A preliminary examination. Journal of Economic Psychology. 20(4), 431-447
[Journal article]Authored by: Tan, L.
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28
21
Sawyer, A., & Tan, LM. (2015). Editorial. New Zealand Journal of Taxation Law and Policy. 21(4), 364-368
[Journal article]Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2015). Editorial. New Zealand Journal of Taxation Law and Policy. 21(3), 264-269
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2014). Editorial. New Zealand Journal of Taxation Law and Policy. 20(4), 309-313
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2015). Editorial. New Zealand Journal of Taxation Law and Policy. 21(2), 164-168
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2014). Editorial. New Zealand Journal of Taxation Law and Policy. 20(2), 118-123 Retrieved from http://www.thomsonreuters.co.nz/
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Tan, LM. (2014). Editorial. New Zealand Journal of Taxation Law and Policy. 20(3), 225-230
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, AJ., & Tan, L. (2014). Editorial. New Zealand Journal of Taxation Law and Policy. 20(1), 4-8
[Journal article]Authored by: Tan, L.
Sawyer, AJ., & Tan, LM. (2013). Editorial. New Zealand Journal of Taxation Law and Policy. 19(4), 274-278
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2013). Editorial. New Zealand Journal of Taxation Law and Policy. 19(3), 177-182
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2013). Editorial. New Zealand Journal of Taxation Law and Policy. 19(2), 70-74
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2013). Editorial. New Zealand Journal of Taxation Law and Policy. 19(1), 3-9 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2012). Editorial. New Zealand Journal of Taxation Law and Policy. 18(4), 327-331 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2012). Editorial. New Zealand Journal of Taxation Law and Policy. 18(2), 108-118 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2012). Editorial. New Zealand Journal of Taxation Law and Policy. 18(1), 4-11
[Journal article]Edited by: Tan, L.
Sawyer, A., & Tan, LM. (2012). Editorial. New Zealand Journal of Taxation Law and Policy. 18(3), 219-223 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2011). Editorial. New Zealand Journal of Taxation Law and Policy. 17(1), 5-11
[Journal article]Authored by: Tan, L.
Sawyer, AJ., & Tan, LM. (2011). Editorial. New Zealand Journal of Taxation Law and Policy. 17(3), 238-244 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sayers, A., & Tan, LM. (2012). Editorial. New Zealand Journal of Taxation Law and Policy. 18(1), 4-11 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2011). Editorial. New Zealand Journal of Taxation Law and Policy. 17(2), 141-144 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.Edited by: Tan, L.
Tan, LM. (2010). Editorial. New Zealand Journal of Taxation Law and Policy. 16(4), 340-347 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2010). Editorial. New Zealand Journal of Taxation Law and Policy. 16(2), 137-143 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
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Sawyer, A., & Tan, LM. (2010). Editorial. New Zealand Journal of Taxation Law and Policy. 16(1), 4-10 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
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Sawyer, A., & Tan, LM. (2009). Editorial. New Zealand Journal of Taxation Law and Policy. 15(3), 183-188 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2009). Editorial. New Zealand Journal of Taxation Law and Policy. 15(2), 87-96 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Tan, LM., & Sawyer, A. (2008). Editorial. New Zealand Journal of Taxation Law and Policy. 14(1), 4-8 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2009). Editorial. New Zealand Journal of Taxation Law and Policy. 15(1), 3-16
[Journal article]Authored by: Tan, L.
Tan, LM., & Sawyer, A. (2008). Editorial. New Zealand Journal of Taxation Law and Policy. 14(4), 417-424 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2008). Editorial. New Zealand Journal of Taxation Law and Policy. 14(3), 296-302 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Tan, LM., & Sawyer, A. (2008). Editorial. New Zealand Journal of Taxation Law and Policy. 14(2), 119-123 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2007). Editorial. New Zealand Journal of Taxation Law and Policy. 13(4), 551-563 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2007). Editorial. New Zealand Journal of Taxation Law and Policy. 13(1), 4-9 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Derrick, P. (2007). Editorial. European Journal of Mass Spectrometry. 13(2)
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2007). Editorial. New Zealand Journal of Taxation Law and Policy. 13(3), 347-355 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2006). Editorial. New Zealand Journal of Taxation Law and Policy. 12(4), 262-270 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2006). Editorial. New Zealand Journal of Taxation Law and Policy. 12(1), 4-9 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2006). Editorial. New Zealand Journal of Taxation Law and Policy. 12(3), 183-186 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.
Sawyer, A., & Tan, LM. (2006). Editorial. New Zealand Journal of Taxation Law and Policy. 12(2), 83-88 Retrieved from https://www.thomsonreuters.co.nz/catalogue/new-zealand-journal-taxation-law-and-policy/
[Journal article]Authored by: Tan, L.

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Book

Tan, L. (2024). Income from Property. In New Zealand Taxation. (pp. 157 - 209). : Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, L. (2024). Fringe Benefit Tax. In New Zealand Taxation. (pp. 857 - 908). : Thomson Reuters
[Chapter]Authored by: Tan, L.
Turner, T., Tan, L., & Macalister, C.(2023). Staples Tax Guide. : Thomson Reuters
[Authored Book]Authored by: Tan, L.
Tan, L. (2023). Income from Property. In New Zealand Taxation 2023. (pp. 157 - 208). : Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, L. (2023). Fringe Benefit Tax. In New Zealand Taxation 2023. (pp. 851 - 901). : Thomson Reuters
[Chapter]Authored by: Tan, L.

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Tan, L. (2022). Fringe Benefit Tax. In New Zealand Taxation 2022. (pp. 849 - 898). : Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, L. (2022). Income From Property. In New Zealand Taxation 2022. (pp. 157 - 206). : Thomson Reuters
[Chapter]Authored by: Tan, L.
Turner, T., Lin, MT., & Macalister, C.(2022). Staples Tax Guide New Zealand Tax Guide Updated to 31 March 2022.
[Authored Book]Authored by: Tan, L.
Tan, L., & Tan, LM. (2021). Fringe Benefit Tax. In New Zealand Taxation 2021. (pp. 845 - 894). : Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, LM. (2021). Income from Property. In New Zealand Taxation. (pp. 155 - 204). : Thomson Reuters
[Chapter]Authored by: Tan, L.
Turner, T., Tan, LM., & McAlister, C.(2021). Staples Tax Guide 2021.
[Authored Book]Authored by: Tan, L.
Tan, L. (2020). Fringe Benefit Tax. In New Zealand Taxation 2020 Principles, Cases and Questions. (pp. 843 - 892). : Thomson Reuters
[Chapter]Authored by: Tan, L.
Read Abstract: abstract icon
Tan, L. (2020). Income from Property. In New Zealand Taxation 2020 Principles, Cases and Questions. (pp. 155 - 204). : Thomson Reuters
[Chapter]Authored by: Tan, L.
Read Abstract: abstract icon
Tan, L.(2020). Tax Rates Guide 2020. : Thomson Reuters
[Authored Book]Authored by: Tan, L.
Turner, T., Tan, LM., & Macalister, C.(2019). Staples Tax Guide 2020: The New Zealand guide to tax practice for the complete income tax year ending 31 March 2020. : Thomson Reuters
[Authored Book]Authored by: Tan, L.
Read Abstract: abstract icon
Tan, L. (2019). Income from Property. In New Zealand Taxation: Principles, Cases and Questions. (pp. 153 - 200). Wellington: Thomson Reuters
[Chapter]Authored by: Tan, L.Contributed to by: Tan, L.
Tan, L. (2019). Fringe Benefit Tax. In New Zealand Taxation: Principles, Cases and Questions. (pp. 839 - 888). Wellington: Thomson Reuters
[Chapter]Authored by: Tan, L.Contributed to by: Tan, L.
Tan, L., Turner, T., Macalister, C., & Gordon, J.(2019). Staples Tax Guide. : Thomson Reuters
[Authored Book]Authored by: Tan, L.
Tan, L.(2019). Tax Rates Guide. Wellington: Thomson Reuters
[Authored Book]Authored by: Tan, L.
Tan, LM. (2018). Income from Property. In New Zealand Taxation 2018 Principles, Cases and Questions. (pp. 147 - 193). : Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, LM. (2018). Fringe Benefit Tax. In New Zealand Taxation 2018 Principles, Cases and Questions. (pp. 819 - 867). : Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, LM. (2017). Fringe Benefit Tax. In Taxation New Zealand 2017. (pp. 815 - 815).
[Chapter]Authored by: Tan, L.Contributed to by: Tan, L.
Tan, LM. (2017). Income from Property. In New Zealand Taxation 2017. : Thomson Reuters New Zealand
[Chapter]Contributed to by: Tan, L.
Tan, LM. (2017). Fringe benefit tax. In New Zealand Taxation 2017 Principles, Cases and Questions. (pp. 815 - 862). Wellington, NZ: Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, LM. (2017). Income from property. In New Zealand Taxation 2017 Principles, Cases and Questions. (pp. 147 - 192). Wellington, NZ: Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, LM. (2016). Fringe Benefit Tax. In New Zealand Taxation 2016 Principles, Cases and Questions. (pp. 817 - 865). Wellington: Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, LM. (2016). Income from Property. In New Zealand Taxation 2016 Principles, Cases and Questions. (pp. 147 - 187). Wellington, NZ: Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, LM. (2015). Fringe Benefit Tax. In New Zealand Taxation 2015 Principles, Cases and Questions. (pp. 811 - 859). Wellington, NZ: Thomson Reuters
[Chapter]Authored by: Tan, L.
Read Abstract: abstract icon
Tan, LM. (2015). Income from Property. In New Zealand Taxation 2015 Principles, Cases and Questions. (pp. 147 - 187). Wellington, NZ: Thomson Reuters
[Chapter]Authored by: Tan, L.
Laswad, F., & Tan, LM. (2014). The choice of accounting as a study discipline. In The Routledge Companion to Accounting Education. (pp. 189 - 213).
[Chapter]Authored by: Laswad, F., Tan, L.
Read Online: DOI icon
5
Tan, LM. (2014). Fringe benefit tax. In R. Vosslamber (Ed.) New Zealand Taxation 2014 Principles Cases and Questions. (pp. 809 - 857). Wellington, New Zealand: Brookers Ltd
[Chapter]Authored by: Tan, L.
Tan, LM. (2013). Income from property. In R. Vosslamber (Ed.) New Zealand Taxation 2014 - Principles Cases and Questions. (pp. 143 - 185). Wellington, New Zealand: Brookers Ltd
[Chapter]Authored by: Tan, L.
Tan, LM. (2013). Fringe benefit tax. In R. Vosslamber (Ed.) New Zealand Taxation 2013 - Principles Cases and Questions. (pp. 819 - 866). Wellington, New Zealand: Brookers Ltd
[Chapter]Authored by: Tan, L.
Tan, LM. (2013). Income from property. In R. Vosslamber (Ed.) New Zealand Taxation 2013 Principles Cases and Questions. (pp. 137 - 178). Wellington, New Zealand: Brookers Ltd
[Chapter]Authored by: Tan, L.
Tan, LM. (2012). Fringe benefits tax. In New Zealand taxation 2012. (pp. 145 - 186). New Zealand: Brookers Limited
[Chapter]Authored by: Tan, L.
Tan, LM. (2012). Income from property. In New Zealand taxation 2012. (pp. 137 - 178). New Zealand: Brookers Ltd
[Chapter]Authored by: Tan, L.
Tan, LM. (2011). Coping with clients' demands and expectations: Tax practitioners' perspectives. In A. Maples, & A. Sawyer (Eds.) Taxation Issues: Existing and Emerging. (pp. 193 - 214). Christchurch, New Zealand: The Centre for Commercial and Corporate Law Inc, University of Canterbury
[Chapter]Authored by: Tan, L.
Tan, LM. (2011). Fringe benefit tax. In . No Editors (Ed.) New Zealand Taxation 2011: Principles, Cases and Questions. (pp. 813 - 862). Wellington, New Zealand: Thomson Reuters
[Chapter]Authored by: Tan, L.
Tan, LM. (2010). Fringe benefit tax. In J. Emery, MW. Becker, & MJ. Greening (Eds.) New Zealand Taxation 2010: Principles, Cases and Questions. (pp. 869 - 924). Wellington, New Zealand: Thomson Reuters
[Chapter]Authored by: Tan, L.
Read Abstract: abstract icon
Smith, A., & Tan, LM. (2006). Reducing tax compliance costs of small businesses: A simplified income determination model. In A. Sawyer (Ed.) Taxation Issues in the Twenty-First Century. (pp. 29 - 47). Christchurch, NZ: University of Canterbury, Centre for Commercial and Corporate Law Inc
[Chapter]Authored by: Tan, L.
Tan, LM. (2006). Research on the role of tax practitioners in taxpayer compliance: Identifying some of the gaps. In A. Sawyer (Ed.) Taxation Issues in the Twenty-First Century. (pp. 15 - 28). Christchurch, NZ: University of Canterbury, Centre for Commercial and Corporate Law Inc
[Chapter]Authored by: Tan, L.
Hawkes, LC., Fowler, MB., & Tan, L.(2003). Management accounting education: Is there a gap between academia and practitioner perceptions?. Massey University
[Discussion Paper]Authored by: Tan, L.

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Conference

Al Mallak, M., Laswad, F., & Tan, LM. (2020, August). Development of Generic Skills in Accounting Education: Comparing the Perceptions of Students, Graduates, Educators, and Employers.. Presented at American Accounting Association
[Conference Oral Presentation]Authored by: Laswad, F., Tan, L.
Tan, L., & Laswad, F. (2019, August). Bridging the skills expectation gap: Going beyond classroom walls. Presented at American Accounting Association Annual Meeting Conference. San Francisco.
[Conference Oral Presentation]Authored by: Laswad, F., Tan, L.
Tan, LM., & Laswad, F.Key employability competencies of tax accountants: a content analysis of job advertisements.. . Washington DC, USA
[Conference Paper]Authored by: Laswad, F., Tan, L.
Al Mallek, MA., Tan, LM., & Laswad, F.Generic skills in accounting education: perspectives of Saudi final year students.. . Auckland, New Zealand
[Conference Paper]Authored by: Laswad, F., Tan, L.
Al Mallak, MA., Tan, LM., & Laswad, F. (2017). Generic skills in accounting education: Perspectives of Saudi final year students. , 29th Asian-Pacific Conference on International Accounting Issues 2017
[Conference Abstract]Authored by: Laswad, F., Tan, L.

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Tan, LM., & Laswad, F. (2017). Key Employability Competencies of Tax Accountants: A Content analysis of job advertisements. , 29th Asian-Pacific Conference on International Accounting Issues 2017
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Tan, LM., & Laswad, F. (2018). Professional skills required of accountants: what do job advertisements tell us?. In Accounting Education Vol. 27 (pp. 403 - 432).
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Read Abstract: abstract icon
80
Woodward, L., & Tan, LM. (2017). GST compliance in New Zealand: A comparative study of taxpayers in the primary and trade sector. , Australasian Tax Teachers' Association Conference 2017
[Conference Abstract]Authored by: Tan, L.
Read Abstract: abstract icon
Tan, LM., & Laswad, F.(2016, November 20). Employability skills required of accountants. , Asian Academic Accounting Association Conference
[Conference Abstract]Contributed to by: Tan, L.
Read article at Massey Research Online: MRO icon
Tan, LM., & Laswad, F. (2016). Professional skills required of accountants: What do Australian and New Zealand job advertisements tell us?. (pp. 36 - 36). , Asian Pacific Conference on International Accounting Issues
[Conference Abstract]Authored by: Tan, L.Contributed to by: Tan, L.
Read article at Massey Research Online: MRO icon
Read Abstract: abstract icon
Tan, LM., & Liu, X. (2015). Trust in tax authorities: Its role in SME compliance. In In the Proceedings of Abstracts, 16th Asian Academic Accounting Association (AAAA) Annual Conference
[Conference Abstract]Authored by: Tan, L.
Woodward, L., & Tan, LM. (2015). Small Business Owners' Attitudes Toward GST Compliance: A Preliminary Study. , Australasian Tax Teachers Association's Conference
[Conference Abstract]Authored by: Tan, L.
Tan, L. (2014). Understanding the practitioner-client relationship: Using a Role Theory framework. In Conference Programme and Abstract ICAS Conference 2014(pp. 64 - 64). , International Conference on Accounting Studies (ICAS) Simtok, Kedah, Malaysia: School of Accountancy Universiti Utara Malaysia
[Conference Abstract]Authored by: Tan, L.
Tan, LM. (2013). Investigating the gap between clients' expectations and tax practitioners' practices. Conference Proceedings of 25th Asian-Pacific Conference on International Accounting Issues. (pp. 16 - 16). : 25th Asian-Pacific Conference on International Accounting Issues
[Conference Paper in Published Proceedings]Authored by: Tan, L.
Lai, ML., Muzairi, SO., & Tan, LM. (2013). Transfer pricing audits: An evidence based analysis from audited MNEs in Malaysia. In Islamic Accounting and Financial Criminology Conference [IAFCC]: Programme and Abstracts(pp. 25 - 25). , Islamic Accounting and Financial Criminology Conference [IAFCC]: Strengthening International Collaboration Malaysia: Universiti Teknoloji MARA
[Conference Abstract]Authored by: Tan, L.
Read Abstract: abstract icon
Tan, LM., & Laswad, F. (2012). The academic performance of diverse learners: A case study of first year accounting students in New Zealand. (pp. 41 - 41). , The 13th Annual Conference of the Asian Academic Accounting Association Japan: Graduate School of Management, Kyoto University
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Read Abstract: abstract icon
Tan, LM., & Laswad, F. (2012). Learner's characteristics and academic performance in introductory accounting: Do learning styles and assessment methods matter?. Twenty-Fourth Asian-Pacific Conference on International Accounting Issues Full Papers. (pp. 1 - 23). United States: Twenty-Fourth Asian-Pacific Conference on International Accounting Issues
[Conference Paper in Published Proceedings]Authored by: Laswad, F., Tan, L.
Read Abstract: abstract icon
Tan, LM.(2011, October 16). The effect of using on-line assessment in a distance learning taxation course. In Twenty-third Asian-Pacific Conference on International Accounting Issues Program and Proceedings(pp. 104 - 104). , Twenty-third Asian-Pacific Conference on International Accounting Issues
[Conference Abstract]Authored by: Tan, L.
Tan, LM.(2011, October 16). The effect of using on-line assessment in a distance learning taxation course. , Twenty-third Asian-Pacific Conference on International Accounting Issues
[Conference Abstract]Authored by: Tan, L.
Tan, LM.(2011). Effect of tax practitioners' risk perception on advice giving in ambiguous tax situations. . Rome, Italy
[Conference Paper]Authored by: Tan, L.
Tan, LM. (2011). Effect of tax practitioners' risk perception on advice giving in ambiguous tax situations. In European Accounting Association 34th Annual Congress(pp. 292 - 292). : European Accounting Association 34th Annual Congress
[Conference Abstract]Authored by: Tan, L.
Tan, LM.(2010). Expectation-practice gap and role conflict: Evidence from tax practitioners' perspectives. . Istanbul, Turkey
[Conference Paper]Authored by: Tan, L.
Tan, LM. (2010). Expectation-practice gap and role conflict: Evidence from tax practitioners' perspectives. In European Accounting Association 33rd Annual Congress(pp. 442 - 442). : European Accounting Association
[Conference Abstract]Authored by: Tan, L.
Tan, LM. (2009). Factors associated with acceptance of aggressive tax advice. In American Accounting Association Annual Meeting; Accounting at a Tipping Point: American Accounting Association
[Conference Abstract]Authored by: Tan, L.
Tan, LM. (2008). Taxpayers' perceptions of practitioners' services: expected vs. actual. In Proceedings of the British Accounting Association Annual Conference(pp. 138 - 138). : British Accounting Association
[Conference Abstract]Authored by: Tan, L.
Tan, LM. (2008). The practitioner - client role relationship: what do taxpayers really really want?. In Proceedings of the Accounting & Finance Association of Australia and New Zealand / IAAER Conference: AFAANZ & IAAER
[Conference Abstract]Authored by: Tan, L.
Tan, LM. (2008). The taxpayer and the tax practitioner community: Taxpayers' expectations, experiences and their working relationships. In Proceedings of the American Accounting Association Annual Meeting: American Accounting Association
[Conference Abstract]Authored by: Tan, L.
Tan, LM., & Laswad, F. (2007). Understanding students' choice of academic majors: A longitudinal analysis. In Proceedings of the 19th Asian-Pacific Conference on International Accounting Issues(pp. unpaged). : Asian Pacific Conference on International Accounting Issues
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Tan, LM., & Laswad, F. (2007). Students' beliefs, attitudes and majoring in accounting - A longitudinal study. In British Accounting Association (BAA) Annual Conference(pp. 200). : British Accounting Association
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Laswad, F., & Tan, LM. (2007). Students' beliefs, attitudes and study majors - A longitudinal study. In Proceedings of the American Accounting Association Annual Meeting(pp. 218). : American Accounting Association
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Lu, JH., & Tan, LM. (2006). Perceptions on the effectiveness of family tax credits on female labour participation: A preliminary examination. 18th Annual Australasian Tax Teachers Association Conference: Proceedings.
[Conference Paper in Published Proceedings]Authored by: Tan, L.
Tan, LM., & Laswad, F. (2006). Performance in introductory accounting and student diversity. British Accounting Association Annual Conference: Proceedings.
[Conference Paper in Published Proceedings]Authored by: Laswad, F., Tan, L.
Tan, LM., & Laswad, F. (2005). Students' beliefs, attitudes and choice of accounting vs. non-accounting major. (pp. 204). , British Accounting Association Annual Conference Sheffield, UK: British Accounting Association
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Tan, L., & Laswad, F.(2005). Factors influencing business students' choice of major: - A study based on the framework of the theory of planned behaviour. . Kolkata, India
[Conference Paper]Authored by: Laswad, F., Tan, L.
Tan, L., & Laswad, F. (2005). The impact of student diversity on performance in the New Zealand introductory accounting course. In AFAANZ 2005 Annual Conference Program and Abstracts(pp. 203 - 203). Melbourne, VIC: Accounting and Finance Association of Australia and New Zealand
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Tan, L., & Laswad, F. (2005). Factors associated with performance in New Zealand introductory accounting course: A focus on international students. 6th Annual Conference of the Asian Academic Accounting Association: Proceedings. (pp. unpaged). Kuala Lumpur, Malaysia
[Conference Paper in Published Proceedings]Authored by: Laswad, F., Tan, L.
Tan, L., & Laswad, F. (2005). Beliefs and factors influencing business students choice of academic major. In Setting International Accounting Standards Worldwide(pp. 65 - 65). , International Research Conference for Accounting Educators 2005 Bordeaux, FRA: Universite Montesquieu Bordeaux IV
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Tan, L. (2004). Research on the role of tax practitioners in tax compliance: Findings and implications. SAAA/IAAER Conference [CD-ROM]. (pp. unpaged). Durban, South Africa
[Conference Paper in Published Proceedings]Authored by: Tan, L.
Tan, L., & Veal, J. (2003). Tax education in New Zealand: Content coverage in the first tax course. (pp. 138). , 2003 Accounting and Finance Association of Australia and New Zealand Brisbane, QLD: Accounting and Finance Association of Australia and New Zealand
[Conference Abstract]Authored by: Tan, L.
Tan, LM., & Veal, J.(2003). Tax education in New Zealand: Content coverage in the first tax course.
[Conference Paper]Authored by: Tan, L.
Tan, L., & Veal, J.(2002). The effect of procedural justice and outcomes on tax practitioners evaluations of the IRD debt collection process.
[Conference Paper]Authored by: Tan, L.
Tan, L., Fowler, MB., & Hawkes, LC.(2002). Management accounting education: A comparison of educators' and practitioners' perceptions.
[Conference Paper]Authored by: Tan, L.
Tan, LM., Fowler, MB., & Hawkes, L. (2004). Management accounting curricula: Striking a balance between the views of educators and practitioners. Accounting Education. Vol. 13 (pp. 51 - 67).
[Conference Paper in Published Proceedings]Authored by: Tan, L.
Read Abstract: abstract icon
36
Tan, L., Chua, FC., & Chin Fatt, CP.(2000). Ethics education in taxation.
[Conference Paper]Authored by: Tan, L.
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Teaching and Supervision

Teaching Statement

 Lin Mei has taught a number of different accounting and taxation papers since she joined Massey University. In recent years, her teaching is focused primarily on taxation.

 

Contact Supervisor

Summary of Doctoral Supervision

Position Current Completed
Main Supervisor 2 0
Co-supervisor 1 1

Current Doctoral Supervision

Main Supervisor of:

  • Hanum Ishak - Doctor of Philosophy
    Digital Competence of Accounting Graduates in Malaysia
  • Adam Rodzali - Doctor of Philosophy
    Mental Well-being and University Accounting Students’ Academic Success in Malaysia

Co-supervisor of:

  • Santhi Shanmugam - Doctor of Philosophy
    Tax aggressiveness and corporate social responsibility: Evidence from Malaysian listed companies

Completed Doctoral Supervision

Co-supervisor of:

Media and Links

Media

  • 17 Jun 2014 - Newspaper
    Tax refunds bring relief
  • 06 Jun 2017 - Newspaper, Online
    Multimillion dollar-mountain of taxpayer refunds g
    About why people did not claim tax refunds of why they go through a tax refund company instead of claiming it themselves. This was also published in the Dominion Post on 7 June 2017, page A3, The Nels

School of Accountancy staff

School of Aviation staff

School of Communication, Marketing and Journalism staff

 

School of Economics and Finance

School of Management

Massey Executive Development

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Last updated on Thursday 17 August 2023