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Small business: The first casualty of tax reform compliance - a qualitative study

Published on 01 Apr 04 by THE TAX INSTITUTE

A qualitative study of the impact of tax reform on the compliance costs for small business.

The report finds that there are clear and consist claims and some supporting empirical evidence that the global small business tax compliance costs post-ANTS/Ralph have increased significantly and are probably even more regressive than they were pre tax reform (1998). It analyses the reasons for the failure and makes recommendations for future reform.

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Please note : This file is approximately 1 Megabyte.


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