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Tax Regulation and Small Business in the USA, UK, Australia and New Zealand.

Authors :
Chittenden, Francis
Kauser, Saleema
Poutziouris, Panikkos
Source :
International Small Business Journal: Researching Entrepreneurship; Feb2003, Vol. 21 Issue 1, p93, 24p
Publication Year :
2003

Abstract

Provides a review of the literature on the compliance costs of tax regulations borne by small firms in the U.S., Great Britain, Australia and New Zealand. Types of regulatory burden on businesses; Evidence on the compliance costs of taxation.

Subjects

Subjects :
TAXATION of small businesses

Details

Language :
English
ISSN :
02662426
Volume :
21
Issue :
1
Database :
Complementary Index
Journal :
International Small Business Journal: Researching Entrepreneurship
Publication Type :
Academic Journal
Accession number :
9272223
Full Text :
https://doi.org/10.1177/0266242603021001244