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
no.2002/09 |
| 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 p.) 21 x 29.7cm. |
| DOI: | 10.1787/013245868670 |
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| spelling | Chen, Duanjie VerfasserIn 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 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Science, Technology and Industry Working Papers no.2002/09 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 MitwirkendeR ctb Mintz, Jack M... MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/013245868670 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_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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