1Gregory Rawlings, Networks of influence and the management of SME tax compliance in Australia, Working paper 78, June 2005.
2W.Steven Clark, Christian Valenduc, Tax Policy for SME Growth and Tax Compliance, Proposal for 2008 WG3 meeting.
3OECD Centre for Tax Policy and Administration, SME Tax Compliance and Simplification Background,lst Meeting of the Working Group on Taxation of the SEE Investment Committee, 2006.
4Hon Dr Michael Cullen, Hon Peter Dunne, Reducing tax compliance costs for small and medium-sized enterprises: a government discussion Document, First published in December 2007 by the Policy Advice Division of Inland Revenue, PO Box 2198, Wellington.
5Alain Jousten, SMEs and the tax system : what is so different about them? CESifo Forum, 2/2007: 14-20.
