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"Small Business Start-up Compliance Costs of the Goods and Services Tax: Estimates and Lessons from Tax Reform"   flag 

(2002) 5 (3) Journal of Australian Taxation 382
Pope, Jeff; Rametse, Nthati
Journal of Australian Taxation
Australia

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Measuring the Compliance Cost of Tax Expenditures: The Case of Research and Development Incentives" (1995) 43 Canadian Tax Journal 2008 Canadian Tax Journal Canada circa 2008 flag 1
"Current Tax Reform in Australia: An Ambitious Programme" (2001) 2 British Tax Review 135 British Tax Review United Kingdom circa 2001 Westlaw flag 1
"Estimating and Alleviating the Goods and Services Tax Compliance Cost Burden Upon Small Business" (2001) 11 Revenue Law Journal 6 Revenue Law Journal Australia circa 2001 Informit flag 1
"The hidden costs of a GST: An international perspective" (1996-97) 12 (4) Policy 3 Policy circa 1996 Informit 2
Administrative and Compliance Costs of the VAT: A Review of the Evidence ” (June (1994) 8 Tax Notes International 1649 Tax Notes International United States circa 1994 flag 2

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