Abstract

http://ssrn.com/abstract=2190692
 


 



A Comparative Analysis of Tax Advisers’ Perception of Small Business Tax Law Complexity: United States, Australia and New Zealand


Brett Freudenberg


Griffith University - Griffith Business School

Binh Tran-Nam


University of New South Wales (UNSW) - School of Taxation and Business Law

Stewart Karlinsky


San Jose State University - Donald and Sally Lucas Graduate School of Business

Ranjana Gupta


Auckland 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 Series


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Date posted: December 18, 2012  

Suggested Citation

Freudenberg, Brett and Tran-Nam, Binh and Karlinsky, Stewart and Gupta, Ranjana, A Comparative Analysis of Tax Advisers’ Perception of Small Business Tax Law Complexity: United States, Australia and New Zealand (December 18, 2012). Australian Tax Forum Vol 27 (4), 2012, 677-718. Available at SSRN: http://ssrn.com/abstract=2190692

Contact Information

Brett Freudenberg (Contact Author)
Griffith University - Griffith Business School ( email )
Brisbane, Queensland 4111
Australia
Binh Tran-Nam
University of New South Wales (UNSW) - School of Taxation and Business Law ( email )
UNSW
Sydney, NSW 2052
Australia
61-2-9385-9561 (Phone)
61-2-9313-6658 (Fax)
HOME PAGE: http://www.asb.unsw.edu.au/schools/Pages/BinhTran-Nam.aspx

Stewart Karlinsky
San Jose State University - Donald and Sally Lucas Graduate School of Business ( email )
One Washington Square
San Jose, CA 95192-0066
United States
Ranjana Gupta
Auckland University of Technology ( email )
AUT City Campus
Private Bag 92006
Auckland, 1142
New Zealand
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