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"Tax Complexity and Small Business: a Comparison of the Perceptions of Tax Agents in the United States and Australia"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
"Editorial: Developments in Taxation from 1971-1993"	(1993) 1 Australian Tax Review 5	Australian Tax Review	Australia	circa 1993	Legal Online / Informit		1
(2005) 107 Tax Notes 79	(2005) 107 Tax Notes 79	Tax Notes	United States	circa 2005			1
(2001) 93 Tax Notes 1497	(2001) 93 Tax Notes 1497	Tax Notes	United States	circa 2001			1
(2002) 95 Tax Notes 575	(2002) 95 Tax Notes 575	Tax Notes	United States	circa 2002			1
"Factors Associated with Household Demand for Tax Preparers"	(1990) 12 Journal of the American Taxation Association 9	Journal of the American Taxation Association		circa 1990			1
(2002) 97 Tax Notes 1013	(2002) 97 Tax Notes 1013	Tax Notes	United States	circa 2002			1
"The Compliance Costs of Public Companies ’ Income Taxation in Australia 1986/87: Empirical Results"	(1991) 8 Australian Tax Forum 485	Australian Tax Forum	Australia	circa 1991			1
(2004) 104 Tax Notes 1439	(2004) 104 Tax Notes 1439	Tax Notes	United States	circa 2004			1
"Impact Of Tax Law Complexity On Professionals"	(1987) 9 Journal of the American Taxation Association 24	Journal of the American Taxation Association		circa 1987			2
(2002) 94 Tax Notes 676	(2002) 94 Tax Notes 676	Tax Notes	United States	circa 2002			1
"The Impact of Income Tax Complexity on Practitioners in Australia"	(2005) 20 Australian Tax Forum 529	Australian Tax Forum	Australia	circa 2005			1
(2003) 98 Tax Notes 1802	(2003) 98 Tax Notes 1802	Tax Notes	United States	circa 2003			1
"An Approach to the Measurement of Tax Law Complexity"	(1987) 8 Journal of the American Taxation Association 22	Journal of the American Taxation Association		circa 1987			1
"The RBT ANTS Bite: Small Business the First Casualty"	(2004) 19 Australian Tax Forum 107	Australian Tax Forum	Australia	circa 2004			5
(2004) 105 Tax Notes 415	(2004) 105 Tax Notes 415	Tax Notes	United States	circa 2004			1
(2002) 96 Tax Notes 490	(2002) 96 Tax Notes 490	Tax Notes	United States	circa 2002			1