September 1, 2000 The Impact of Tax Complexity on Small Business J. Scott Moody J. Scott Moody Print this page Subscribe Support our work Download The Impact of Tax Complexity on Small Business 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. Topics Center for Federal Tax Policy Individual Income and Payroll Taxes