McKerchar, Margaret; Ingraham, Laura R; Karlinsky, Stewart --- "Tax Complexity and Small Business: a Comparison of the Perceptions of Tax Agents in the United States and Australia" [2005] JlATax 9; (2005) 8(2) Journal of Australian Taxation 289 [100%]
(From Journal of Australian Taxation; 1 December 2005; 93 KB)     

Zrobek, David; Devos, Ken --- "Simplifying the Small Business Tax Regime" [2010] JlAppLawP 8; (2010) 3 Journal of Applied Law and Policy 83 [6%]
(From Journal of Applied Law and Policy; 1 January 2010; 95 KB)