Tax Professionals’ Perception of Large and Mid-Size Business Tax Law Complexity

27 Pages Posted: 15 Feb 2011

See all articles by Stewart Karlinsky

Stewart Karlinsky

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

Hughlene Burton

University of North Carolina at Charlotte

Date Written: February 10, 2011

Abstract

We surveyed corporate tax directors and managers from LMSB companies (gross assets of $10MM or more) as to their perception of complexity of the U.S. income tax law. The results showed that the international arena was the number one area of complexity.

Suggested Citation

Karlinsky, Stewart and Burton, Hughlene, Tax Professionals’ Perception of Large and Mid-Size Business Tax Law Complexity (February 10, 2011). 2011 American Taxation Association Midyear Meeting Paper: JLTR Conference, Available at SSRN: https://ssrn.com/abstract=1759567 or http://dx.doi.org/10.2139/ssrn.1759567

Stewart Karlinsky (Contact Author)

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

One Washington Square
San Jose, CA 95192-0066
United States

Hughlene Burton

University of North Carolina at Charlotte ( email )

9201 University City Boulevard
Charlotte, NC 28223-0001
United States

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