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- W3176889968 abstract "In Australia there have been arguments about introducing new methodologies to tax small businesses. Recently Pitcher Partners submitted that a dual income tax (DIT) system should be introduced to achieve greater tax neutrality and to reduce complexity. However, what are the factors taken into account when a business structure is chosen for a small business, and how do these relate to the features of a DIT system? This article reports a pilot study that considered the factors for business structure choice, and whether a DIT system could provide such characteristics. It will be argued that for a DIT model to be successful in Australia it needs to address the taxation of retained business income and how it could apply to all business structures, including trusts." @default.
- W3176889968 created "2021-07-05" @default.
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- W3176889968 date "2017-12-18" @default.
- W3176889968 modified "2023-09-23" @default.
- W3176889968 title "All Things Being Equal: Small Business Structure Choice" @default.
- W3176889968 hasPublicationYear "2017" @default.
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