Taxation, SMEs and Entrepreneurship:
This paper discusses the implications of tax policy for the growth of entrepreneurship and small and medium-sized enterprises (SMEs). Some existing features of OECD tax systems are biased against entrepreneurs and small firms. For instance, double taxation of distributed corporate profits can discou...
Gespeichert in:
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2002
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| Schriftenreihe: | OECD Science, Technology and Industry Working Papers
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper discusses the implications of tax policy for the growth of entrepreneurship and small and medium-sized enterprises (SMEs). Some existing features of OECD tax systems are biased against entrepreneurs and small firms. For instance, double taxation of distributed corporate profits can discourage incorporation of small firms while it can also favour debt over equity financing, the latter most required by SMEs. Conversely, a number of OECD countries have features in their tax systems that favour selfemployed individuals and SMEs to encourage growth. These include lower corporate income tax rates, exemptions from value-added taxes and investment tax credits. It is, however, not clear that the benefits of preferential tax treatment of self-employed individuals and SMEs outweigh the costs of moving away from tax neutrality. There are a number of areas where OECD governments can improve the tax climate for small firms and entrepreneurs. They can reduce progressivity in personal ... |
| Beschreibung: | 1 Online-Ressource (47 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/013245868670 |
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| index_date | 2024-07-03T19:35:04Z |
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| language | English |
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| spelling | Chen, Duanjie Verfasser aut Taxation, SMEs and Entrepreneurship Duanjie Chen, Franck Lee and Jack M. Mintz = Fiscalité, PME et entreprenariat / Duanjie Chen, Franck Lee et Jack M. Mintz Fiscalité, PME et entreprenariat Paris OECD Publishing 2002 1 Online-Ressource (47 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Science, Technology and Industry Working Papers This paper discusses the implications of tax policy for the growth of entrepreneurship and small and medium-sized enterprises (SMEs). Some existing features of OECD tax systems are biased against entrepreneurs and small firms. For instance, double taxation of distributed corporate profits can discourage incorporation of small firms while it can also favour debt over equity financing, the latter most required by SMEs. Conversely, a number of OECD countries have features in their tax systems that favour selfemployed individuals and SMEs to encourage growth. These include lower corporate income tax rates, exemptions from value-added taxes and investment tax credits. It is, however, not clear that the benefits of preferential tax treatment of self-employed individuals and SMEs outweigh the costs of moving away from tax neutrality. There are a number of areas where OECD governments can improve the tax climate for small firms and entrepreneurs. They can reduce progressivity in personal ... Science and Technology Lee, Franck ctb Mintz, Jack M... ctb https://doi.org/10.1787/013245868670 Verlag kostenfrei Volltext |
| spellingShingle | Chen, Duanjie Taxation, SMEs and Entrepreneurship Science and Technology |
| title | Taxation, SMEs and Entrepreneurship |
| title_alt | Fiscalité, PME et entreprenariat |
| title_auth | Taxation, SMEs and Entrepreneurship |
| title_exact_search | Taxation, SMEs and Entrepreneurship |
| title_exact_search_txtP | Taxation, SMEs and Entrepreneurship |
| title_full | Taxation, SMEs and Entrepreneurship Duanjie Chen, Franck Lee and Jack M. Mintz = Fiscalité, PME et entreprenariat / Duanjie Chen, Franck Lee et Jack M. Mintz |
| title_fullStr | Taxation, SMEs and Entrepreneurship Duanjie Chen, Franck Lee and Jack M. Mintz = Fiscalité, PME et entreprenariat / Duanjie Chen, Franck Lee et Jack M. Mintz |
| title_full_unstemmed | Taxation, SMEs and Entrepreneurship Duanjie Chen, Franck Lee and Jack M. Mintz = Fiscalité, PME et entreprenariat / Duanjie Chen, Franck Lee et Jack M. Mintz |
| title_short | Taxation, SMEs and Entrepreneurship |
| title_sort | taxation smes and entrepreneurship |
| topic | Science and Technology |
| topic_facet | Science and Technology |
| url | https://doi.org/10.1787/013245868670 |
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