ISBN:
9789264024748
Language:
English
Pages:
Online-Ressource (PDF-Datei: 170 S.)
,
graph. Darst.
Edition:
Online-Ausg. 2011 Electronic reproduction; Available via World Wide Web
Series Statement:
OECD tax policy studies 18
Parallel Title:
Druckausg. Taxation of SMEs
DDC:
336.2
Keywords:
Small business Taxation
;
Small business Taxation
;
Law and legislation
;
Small business Government policy
;
Steuerrecht
;
Klein- und Mittelbetrieb
Abstract:
This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives
Note:
"This report was written by W. Steven Clark and Alastair Thomas"--P. 4
,
Includes bibliographical references
,
Franz. Ausg. u.d.T.: La fiscalité des PME
,
Electronic reproduction; Available via World Wide Web
DOI:
10.1787/9789264024748-en
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