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

Australian Tax Forum Vol 27 (4), 2012, 677-718

6 Pages Posted: 18 Dec 2012  

Brett Freudenberg

Griffith University - Griffith Business School; Griffith University - Griffith Law 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

Date Written: December 18, 2012

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.

Keywords: small business, tax, tax complexity, Australia, USA, New Zealand, tax policy, retirement, tax flow-through

JEL Classification: K34

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: https://ssrn.com/abstract=2190692

Brett Freudenberg (Contact Author)

Griffith University - Griffith Business School ( email )

Brisbane, Queensland 4111
Australia

Griffith University - Griffith Law School ( email )

Nathan Campus, GU
Nathan 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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