Concepedia
SSRN Electronic Journal · 2011 · 12 citations · 2 references
Open access
2
Complexity and Compliance: An Empirical Investigation
Adam Forest, Steven M. Sheffrin · National Tax Journal · 2002 · 136 citations
Optimal Taxation, Fiscal Issue, Law +22
Tax complexity and small business: a comparison of the perceptions of tax agents in the United States and Australia
Margaret McKerchar, Laura R. Ingraham, Stewart Karlinsky · Figshare · 2016 · 18 citations · Full text