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A Comparative Analysis of Tax Advisers’ Perception of Small Business Tax Law Complexity: United States, Australia and New ZealandBrett FreudenbergGriffith University - Griffith Business School Binh Tran-NamSchool of Taxation and Business Law Stewart KarlinskySan Jose State University - Donald and Sally Lucas Graduate School of Business Ranjana GuptaAuckland University of Technology December 18, 2012 Australian Tax Forum Vol 27 (4), 2012, 677-718 Abstract: There is no doubt that the tax laws of many countries are complex and difficult to comply with administratively. In particular, Australia, New Zealand and the United States have tax systems that are generally recognized as complex especially for small businesses. They also have the distinction of having had a significant portion of their tax policy literature address the issue of complexity and its impact. What has been given scant recognition is the ability of different tax systems to learn from the successes and failures of each other. This article will try to bridge that gap by comparing tax advisers’ perceptions of tax law complexities in these three jurisdictions that impact a crucial segment of the economy, small business.
Number of Pages in PDF File: 6 Keywords: small business, tax, tax complexity, Australia, USA, New Zealand, tax policy, retirement, tax flow-through JEL Classification: K34 Accepted Paper SeriesDate posted: December 18, 2012Suggested CitationContact Information
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