Tax Regulation and Small Business in the USA,UK,Australia and New Zealand

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British Chambers of Commerce (2000) Burdens Barometer. London: BCC.

BRTF (2000a) The Better Regulation Guide and Reglulatory Impact Assessment. London: The Cabinet Office.

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BRTF (2000c) Tackling the Impact of Increasing Regulation: A Case Study (o4 Hotels Anld Restaurants. London: The Cabinet Office.

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Chittenden, F. , Poutziouris, P. and Michaelas, N. (1999b) 'Taxation and Small Firms: Creating Incentives for the Re-Investment of Profits' Environment in Placntlig C: Government and Policy 17(3): 271-276.

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Chittenden, F. , Poutziouris, P. , Michaelas, N. and Watts, T. (1998) The March 1998 Budget and Small Business Taxation. London: National Westminster Bank.

ENSR (European Network for SME Research) (1995) Administrative Burdens' in the European Observatory for SME's Third Annual Report. Netherlands: EIM.

Evans, C. , Ritchie, K. , Tran Nam, B. and Walpole, M. A. (1997) 'A Report into Taxpayer Costs of Compliance' (ATAX). Canberra: Australian Government Publishing Service.

GAO (1998) Regulatory Reform: Agencies Could Improve Development, Documentation and Clarity of Regulatory Economic Analyses. Washington, DC: U.S. General Accounting Office.

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Harvey, S. J. jr. (1998) 'Estimating OSHA Compliance Costs' Policy Sciences 31(4): 321-341.

Hasseldine, J. (1995) 'The Compliance Costs of Business Taxes in New Zealand?, summarized in pp. 126-141, Sandford, C. (ed.) Tax Compliance Costs: Measulrement aInd PolicY. Bath: Fiscal Publications.

Henson, S. and Heasman, M. (1996) 'The Costs of Compliance with Food Regulations in the UK', Food Economics Group, Department of Agricultural Economics and Management, University of Reading.

Hopkins, T. D. (1992) 'Cost of Regulation Filling in the Gaps?. Report prepared for the Regulatory Information Service Center. Office of Management and Budget of the US Government.

Hopkins, T. D. (1995) 'Profiles of Regulatory Costs'. Report to the U.S. Small Business Administration. Washington, DC: Office of Advocacy.

Hopkins, T. D. (1996a) 'Cost of Regulation: Filling in the Gaps'. Report prepared for the Regulatory Information Service Center (1992), Office of Management and Budget of the U.S. Government, Washington, DC: Government Printing Office.

Hopkins, T. D. (1996b) 'Cost-Benefit Paralysis', National Review 48(16).

Hopkins, T. D. (1998) 'A Survey of Regulatory Burdens'. Report prepared for the U.S Small Business Administration Office of Advocacy, Washington, DC.

Inland Revenue (1998) 'The Tax Compliance Costs for Employers of PAYE and National Insurance in 1995-96'. The Centre for Fiscal Studies, University of Bath.

OMB (1997) 'Report to Congress on the Costs and Benefits of Federal Regulations', The White House, Washington, DC.

OMB (1998) 'Report to Congress on the Costs and Benefits of Federal Regulations', The White House, Washington DC.

OMB (2000) 'Report to Congress on the Costs and Benefits of Federal Regulations', The White House, Washington, DC.

Pope, J. , Fayle, R. and Chen, D. L. (1989) 'The Compliance Costs of Personal Income Tax in Australia', Australian Tax Research Foundation, Sydney.

Pope, J. , Fayle, R. and Chen, D. L. (1991) 'The Compliance Costs of Public Companies' Income Taxation in Australia 1986/87', Australia Tax Research Foundation, Sydney.

Pope, J. Fayle R. and Chen D.L. (1992) 'The Compliance Costs of Employment Related Taxation in Australia', Australian Tax Research Foundation, Sydney.

Pope, J. , Fayle, R. and Duncanson, M. (1990) 'The Compliance Costs of Personal Income Taxation in Australia, 1986/87', Australian Tax Research Foundation, Sydney.

Ritchie, K. (2001) 'The Tax Compliance Costs of Small Businesses in New Zealand', pp. 297-316 in C. Evans , J. Pope and J. Hasseldine (eds) Tax Compliance Costs: a Festschrift for Cedric Sandford. St Leonards, Australia: Prospect Media.

Sandford, C. (1973) 'Hidden costs of Taxation', Institute of Fiscal Studies, Publication No. 6, July.

Sandford, C. (1995) Tax Compliance Costs Measurement and Policy. Bath: Fiscal Publications in Association with The Institute of Fiscal Studies.

Sandford, C. and Hasseldine, J. (1992) 'The Compliance Costs of Business Taxes in New Zealand', Institute of Policy Studies, Victoria University of Wellington, Wellington.

Sandford, C. , Godwin M. and Hardwick, P. (1989) Administrative and Compliance Costs of Taxation. Bath: Fiscal Publications.

Sandford, C. , Godwin, M. , Hardwick, P. and Butterworth, I. (1981) Costs and Benefits of VAT. Oxford: Heinemann Educational Books.

Small Business Administration (SBA) (1995) 'The Changing Burden of Regulation, Paperwork and Tax Compliance on Small Business: A Report to Congress', Office of Advocacy, Small Business Administration, Washington, DC.

Small Business Research Trust (1998) 'NatWest SBRT Quarterly Survey of Small Businesses in Britain', SBRT 14(1).

Small Business Research Trust (1999) 'NatWest SBRT Quarterly Survey of Small Businesses in Britain', SBRT 15(1).

Small Business Research Trust (2000a) 'NatWest SBRT Quarterly Survey of Small Businesses in Britain', SBRT 16(1).

Small Business Research Trust (2000b) 'NatWest SBRT Quarterly Survey of Small Businesses in Britain', SBRT 16(3).

SBDTF (1996a) 'Reducing Red Tape', Canberra: Australian Government.

SBDTF (1996b) 'Time for Business', Canberra: Australian Government.

UNICE (1995) (The Union of Industrial and Employers' Confederations of Europe Regulatory Report) 'Releasing Europe's Potential Targeted Regulatory Reform'. Brussels: UNICE.

Walpole, M. , Evans, C. , Ritchie, K. and Tran-Nam B. (1999) 'Taxation Compliance Costs: Some Lessons from "Down Under"', British Tax Review 4: 244-271.