Business Commons^™

Tax Complexity And Small Business: A Comparison Of The Perceptions Of Tax Agents In The United States And Australia, Laura R. Ingraham, S. Karlinsky, M. Mckerchar

Faculty Publications

There is ongoing pressure in both the United States and Australia to simplify their respective tax systems, particularly in regard to small business taxpayers. In the case of both regimes, if substantial progress is to be made towards simplification, the areas of greatest need and the necessary reforms will require careful evaluation. The views of tax agents (practitioners) are highly relevant to the implementation of successful reform in that both regimes rely on self-assessment. It was considered that by undertaking a cross-jurisdictional comparison a greater understanding of complexity, from the perspective of tax agents, could be gained and that, the …

Upholstered Household Furniture In The United States: A Survey Of Current Ownership And Purchasing Plans, Steven H. Bullard, Max L. Doolittle

Faculty Publications

This report presents highlights of the results of a telephone survey of U.S. households concerning their ownership, purchasing plans, and preferences regarding upholstered household furniture. The survey was conducted in October and November 1989, by the Survey Research Unit of the Social Science Research Center of the Mississippi Agricultural and Forestry Experiment Station. The SUl'Vey also included Canadian households, and subsequent reports will present results for Canada as well as statistical analyses of specific results for both countries. The sUl'vey was intended to help identify market potential for various items of upholstered household furniture, and the results are therefore not …

The Geography Of Home Furnishings Sales In The U.S., Steven H. Bullard

Faculty Publications

Sales by U.S. "furniture and home furnishings" stores were nearly $75 billion in 1987, the year of the most recent Census of Retail Trade. The sales total includes $26 billion for "furniture" stores, $16 billion for "homefurnishings" stores, $8 billion for "household appliance" stores, and $24 billion for "radio, television, computer, and music" stores.

The 1987 Census of Retail Trade reports sales for the combined category, furniture and home furnishings, for all U.S. states, counties, and metropolitan areas. In this article, therefore, the term "furniture and home furnishings" refers to combined sales for all of the store types in Table …