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The effects of complexity on unintentional noncompliance for personal taxpayers in Australia

Published on 01 Jan 02 by THE TAX INSTITUTE

This paper presents an overview of a study into the effects of complexity on the compliance behaviour of personal taxpayers in Australia.

Author profile:

Prof Margaret McKerchar
Margaret is a Professor Australian School of Business, School of Taxation and Business Law, The University of New South Wales. Current at 01 May 2014 Click here to expand/collapse more articles by Margaret MCKERCHAR.
 
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