Published on 01 Dec 12
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
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.
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Ranjana is a Senior Lecturer,Taxation, Law School, Faculty of Business and Law, Auckland University of Technology.
Current at 01 March 2015
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Stewart is a professor in the College of Business, San Jose State University and a Visiting Fellow in the Taxation Law and Policy Research Institute, Deakin University.
Current at 20 July 2004
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