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"The Costs and Benefits of Complying with the Tax System and Their Impact on the Financial Management of the Small Firm"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
"Book Reviews : Taxation compliance costs :A Festschrift for Cedric Sandford"	[2003] British Tax Review 69	British Tax Review	United Kingdom	circa 2003	Westlaw		1
"Estimating the transitional compliance costs of the GST in Australia"	(2002) 17 (4) Australian Tax Forum 499	Australian Tax Forum	Australia	circa 2002			3
"The compliance burden of the VAT : further evidence from the UK"	(2002) 17 (4) Australian Tax Forum 369	Australian Tax Forum	Australia	circa 2002			1
"Start-up compliance costs of the GST : empirical evidence from Western Australian small businesses"	(2002) 17 (4) Australian Tax Forum 407	Australian Tax Forum	Australia	circa 2002			2
"A “ Simplified Tax System ” for small business"	(2002) 6 Tax Specialist 36	Tax Specialist		circa 2002			3
"Tax compliance costs: Research methodology and empirical evidence from Australia"	(2000) 53 (2) National Tax Journal 229	National Tax Journal	United States	circa 2000			3
"Recognizing the pitfalls in tax compliance costs research"	(1998) 8 Revenue Law Journal 62	Revenue Law Journal	Australia	circa 1998	Informit		1
"The hidden costs of a GST: An international perspective"	(1996-97) 12 (4) Policy 3	Policy		circa 1996	Informit		2
"Small Business Cost of Tax Compliance"	(1993) 10 Australian Tax Forum 511	Australian Tax Forum	Australia	circa 1993			3
"Modelling the accounting information requirements of small businesses"	(1989) 19 (74) Accounting and Business Research 143	Accounting and Business Research	United Kingdom	circa 1989			1
"A small business is not a little big business"	(1981) 59 Harvard Business Review 18	Harvard Business Review	United States	circa 1981			1