The Tax Foundation

September 1, 2000

The Impact of Tax Complexity on Small Business

by J. Scott Moody

PLEASE DO NOT CITE—AN UPDATED VERSION OF THIS STUDY IS AVAILABLE. Please email publications@taxfoundation.org for details.

Testimony of economist J. Scott Moody before the Subcommittee on Tax, Finance, and Exports of the House Small Business Committee on the costs of tax complexity borne by small business.

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