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

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
"The hidden costs of a GST: An international perspective"	(1996-97) 12 (4) Policy 3	Policy		circa 1996	Informit		2
"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		1
"Current Tax Reform in Australia: An Ambitious Programme"	(2001) 2 British Tax Review 135	British Tax Review	United Kingdom	circa 2001	Westlaw		1
"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			1
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			2