Show simple item record

dc.contributor.authorTrad, Barbara
dc.contributor.authorFreudenberg, Brett
dc.date.accessioned2018-11-19T12:30:46Z
dc.date.available2018-11-19T12:30:46Z
dc.date.issued2017
dc.identifier.issn1832-911X
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.
dc.description.peerreviewedYes
dc.languageEnglish
dc.publisherAustralasian Tax Teachers Association
dc.publisher.urihttps://www.business.unsw.edu.au/about/schools/taxation-business-law/australasian-tax-teachers-association/journal
dc.relation.ispartofpagefrom136
dc.relation.ispartofpageto165
dc.relation.ispartofissue1
dc.relation.ispartofjournalJournal of the Australasian Tax Teachers Association
dc.relation.ispartofvolume12
dc.subject.fieldofresearchTaxation Law
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode180125
dc.subject.fieldofresearchcode1801
dc.titleAll Things Being Equal: Small Business Structure Choice
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionPublished
gro.facultyGriffith Business School, Department of Accounting, Finance and Economics
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.
gro.hasfulltextFull Text
gro.griffith.authorFreudenberg, Brett D.
gro.griffith.authorTrad, Barbara


Files in this item

This item appears in the following Collection(s)

  • Journal articles
    Contains articles published by Griffith authors in scholarly journals.

Show simple item record