An edition of Taxation of SMEs (2009)

Taxation of SMEs

key issues and policy considerations

by

Taxation of SMEs
W. Steven Clark, W. Steven Cla ...
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Last edited by MARC Bot
January 1, 2023 | History
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An edition of Taxation of SMEs (2009)

Taxation of SMEs

key issues and policy considerations

by

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 at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.--Publisher's description.

Publish Date
Publisher
OECD
Language
English
Pages
166

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Subjects

Small business Taxation Law and legislation Government policy

Places

OECD countries
Edition Availability
Cover of: Taxation of SMEs
Taxation of SMEs: key issues and policy considerations
2009, OECD
in English

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Book Details

Table of Contents

Introduction
Characteristics of SMEs
Income taxation of SMEs
Tax distortions to SME creation, business structure and growth
Tax incentives for SMEs
SME tax compliance cost and simplification provisions.

Edition Notes

"This report was written by W. Steven Clark and Alastair Thomas"--P. 4.

Also published in French under the title: La fiscalité des PME.

Includes bibliographical references.

Published in
Paris
Series
OECD tax policy studies -- no. 18, OECD tax policy studies -- no. 18., OECD Tax Policy Studies -- no.18.
Other Titles
Taxation of small and medium-sized enterprises

Classifications

Library of Congress
HD2346.O34 T39 2009

The Physical Object

Pagination
166 p.
Number of pages
166

Edition Identifiers

Open Library
OL45221147M
ISBN 10
9264024735
ISBN 13
9789264024731
OCLC/WorldCat
449825117

Work Identifiers

Work ID
OL33319345W

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