A Comparative Analysis of Tax Advisers’ Perception of Small Business Tax Law Complexity: United States, Australia and New Zealand

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Freudenberg, Brett
Tran-Nam, Binh
Karlinsky, Stewart
Gupta, Ranjana
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2012
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Abstract

There is no doubt that the tax laws of many countries are complex and difficult to comply with administratively. In particular, Australia, New Zealand and the United States have tax systems that are generally recognized as complex especially for small businesses. They also have the distinction of having had a significant portion of their tax policy literature address the issue of complexity and its impact. What has been given scant recognition is the ability of different tax systems to learn from the successes and failures of each other. This article will try to bridge that gap by comparing tax advisers' perceptions of tax law complexities in these three jurisdictions that impact a crucial segment of the economy, small business.

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Australian Tax Forum
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27
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4
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© The Author(s) 2012. The attached file is reproduced here in accordance with the copyright policy of the publisher. For information about this journal please refer to the journal’s website or contact the authors.
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Taxation Law
Accounting, Auditing and Accountability
Policy and Administration
Law
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