1. An Overview -- 2. Tax vs Non-Tax Incentives to Stimulate Innovation and Entrepreneurship: An International Perspective -- 3. The role of tax incentives in the promotion of innovation and entrepreneurship: A time and a place -- 4. Exploring the relationship of Patented Innovation to...

Chapter 1.Introduction -- Chapter 2. Efficiency-inducing tax credits for charitable donations when taxpayers have heterogeneous behavioral norms -- Chapter 3. Trade Liberalization and Profit Tax Reform Under Oligopolistic Vertical Trade -- Chapter 4. Properties of the Production Possibility...

Firms in the small and medium enterprise (SME) sector have to contend not just with the burden of tax. They also have to comply with obligations imposed by the tax system. Studies invariably show such tax compliance costs to be high and regressive. This article reports on a recent large-scale...

There is no doubt that the tax laws of many countries are complex and difficult to comply with administratively. In particular, Australia, New Zealand and the United States have tax systems that are generally recognized as complex especially for small businesses. They also have the distinction...

This paper reports upon a research project which was designed to explore the relationship between the record keeping practices of small businesses and their potential exposure to tax and related business compliance problems. It was hypothesised that these problems might include increased tax...

This paper presents the results of a survey that has collected fresh data about the compliance burden imposed by the tax system upon small business taxpayers in Australia. The study is one part of an international research project which is evaluating and comparing tax compliance costs affecting...