The authors gratefully acknowledge helpful comments made on earlier drafts of this paper by Wayne Gumley, Bill Orow, Adrian Sawyer, Lin-Mei Tan and Ian Wallschutzky, as well as participants at the Australasian Tax Teachers' Association Conference, Canberra, February 1999, and the Accounting Association of Australia and New Zealand Conference, Cairns, July 1999. Special thanks are due to two anonymous reviewers for their constructive comments and suggestions.
The Readability of Australia's Taxation Laws and Supplementary Materials: An Empirical Investigation
Version of Record online: 2 FEB 2005
Volume 20, Issue 3, pages 321–349, September 1999
How to Cite
Smith, D. and Richardson, G. (1999), The Readability of Australia's Taxation Laws and Supplementary Materials: An Empirical Investigation. Fiscal Studies, 20: 321–349. doi: 10.1111/j.1475-5890.1999.tb00016.x
- Issue online: 2 FEB 2005
- Version of Record online: 2 FEB 2005
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