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dc.contributor.authorTrad, Barbaraen_US
dc.contributor.authorFreudenberg, Bretten_US
dc.date.accessioned2018-11-19T12:30:46Z
dc.date.available2018-11-19T12:30:46Z
dc.date.issued2017en_US
dc.identifier.issn1832-911Xen_US
dc.identifier.urihttp://hdl.handle.net/10072/369940
dc.description.abstractIn Australia there have been arguments about introducing new methodologies to tax small businesses. Recently Pitcher Partners submitted that a dual income tax (DIT) system should be introduced to achieve greater tax neutrality and to reduce complexity. However, what are the factors taken into account when a business structure is chosen for a small business, and how do these relate to the features of a DIT system? This article reports a pilot study that considered the factors for business structure choice, and whether a DIT system could provide such characteristics. It will be argued that for a DIT model to be successful in Australia it needs to address the taxation of retained business income and how it could apply to all business structures, including trusts.en_US
dc.description.peerreviewedYesen_US
dc.languageEnglishen_US
dc.publisherAustralasian Tax Teachers Associationen_US
dc.publisher.urihttps://www.business.unsw.edu.au/about/schools/taxation-business-law/australasian-tax-teachers-association/journalen_US
dc.relation.ispartofpagefrom136en_US
dc.relation.ispartofpageto165en_US
dc.relation.ispartofissue1en_US
dc.relation.ispartofjournalJournal of the Australasian Tax Teachers Associationen_US
dc.relation.ispartofvolume12en_US
dc.subject.fieldofresearchTaxation Lawen_US
dc.subject.fieldofresearchcode180125en_US
dc.titleAll Things Being Equal: Small Business Structure Choiceen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Peer Reviewed (HERDC)en_US
dc.type.codeC - Journal Articlesen_US
dc.description.versionPublisheden_US
gro.facultyGriffith Business School, Department of Accounting, Finance and Economicsen_US
gro.rights.copyright© 2017 Australasian Tax Teachers Association (ATTA). The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.en_US
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