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  2004

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

Published Date: 1 Apr 2004

 

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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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  • Published On:1 Apr 2004
  • Session Name:Small business: The first casualty of tax reform compliance - a qualitative study
  • Read Time:30+ minutes

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