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...
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | , |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Paris
OECD Publishing
2002
|
| Series: | OECD Science, Technology and Industry Working Papers
|
| Subjects: | |
| Links: | https://doi.org/10.1787/013245868670 |
| Summary: | 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 ... |
| Physical Description: | 1 Online-Ressource (47 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/013245868670 |
Staff View
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV047935321 | ||
| 003 | DE-604 | ||
| 007 | cr|uuu---uuuuu | ||
| 008 | 220413s2002 xx o|||| 00||| eng d | ||
| 024 | 7 | |a 10.1787/013245868670 |2 doi | |
| 035 | |a (ZDB-13-SOC)061268534 | ||
| 035 | |a (OCoLC)1312687460 | ||
| 035 | |a (DE-599)BVBBV047935321 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-384 |a DE-91 |a DE-473 |a DE-824 |a DE-29 |a DE-739 |a DE-355 |a DE-20 |a DE-1028 |a DE-1049 |a DE-188 |a DE-521 |a DE-861 |a DE-898 |a DE-92 |a DE-573 |a DE-19 | ||
| 100 | 1 | |a Chen, Duanjie |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Taxation, SMEs and Entrepreneurship |c Duanjie Chen, Franck Lee and Jack M. Mintz = Fiscalité, PME et entreprenariat / Duanjie Chen, Franck Lee et Jack M. Mintz |
| 246 | 1 | 3 | |a Fiscalité, PME et entreprenariat |
| 264 | 1 | |a Paris |b OECD Publishing |c 2002 | |
| 300 | |a 1 Online-Ressource (47 Seiten) |c 21 x 29.7cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b c |2 rdamedia | ||
| 338 | |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Science, Technology and Industry Working Papers | |
| 520 | |a 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 ... | ||
| 650 | 4 | |a Science and Technology | |
| 700 | 1 | |a Lee, Franck |4 ctb | |
| 700 | 1 | |a Mintz, Jack M... |4 ctb | |
| 856 | 4 | 0 | |u https://doi.org/10.1787/013245868670 |x Verlag |z kostenfrei |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-033316814 | |
Record in the Search Index
| DE-BY-OTHR_katkey | 6534678 |
|---|---|
| DE-BY-TUM_katkey | 2631680 |
| _version_ | 1831257607721975810 |
| adam_text | |
| any_adam_object | |
| author | Chen, Duanjie |
| author2 | Lee, Franck Mintz, Jack M.. |
| author2_role | ctb ctb |
| author2_variant | f l fl j m m jm jmm |
| author_facet | Chen, Duanjie Lee, Franck Mintz, Jack M.. |
| author_role | aut |
| author_sort | Chen, Duanjie |
| author_variant | d c dc |
| building | Verbundindex |
| bvnumber | BV047935321 |
| collection | ZDB-13-SOC |
| ctrlnum | (ZDB-13-SOC)061268534 (OCoLC)1312687460 (DE-599)BVBBV047935321 |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/013245868670 |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000zc 4500</leader><controlfield tag="001">BV047935321</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220413s2002 xx o|||| 00||| eng d</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/013245868670</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-13-SOC)061268534</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1312687460</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047935321</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-384</subfield><subfield code="a">DE-91</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-824</subfield><subfield code="a">DE-29</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-20</subfield><subfield code="a">DE-1028</subfield><subfield code="a">DE-1049</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-521</subfield><subfield code="a">DE-861</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-573</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Chen, Duanjie</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Taxation, SMEs and Entrepreneurship</subfield><subfield code="c">Duanjie Chen, Franck Lee and Jack M. Mintz = Fiscalité, PME et entreprenariat / Duanjie Chen, Franck Lee et Jack M. Mintz</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Fiscalité, PME et entreprenariat</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2002</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (47 Seiten)</subfield><subfield code="c">21 x 29.7cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Science, Technology and Industry Working Papers</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">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 ...</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Science and Technology</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Lee, Franck</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Mintz, Jack M...</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.1787/013245868670</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033316814</subfield></datafield></record></collection> |
| id | DE-604.BV047935321 |
| illustrated | Not Illustrated |
| indexdate | 2025-01-11T15:45:51Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033316814 |
| oclc_num | 1312687460 |
| open_access_boolean | 1 |
| owner | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| owner_facet | DE-384 DE-91 DE-BY-TUM DE-473 DE-BY-UBG DE-824 DE-29 DE-739 DE-355 DE-BY-UBR DE-20 DE-1028 DE-1049 DE-188 DE-521 DE-861 DE-898 DE-BY-UBR DE-92 DE-573 DE-19 DE-BY-UBM |
| physical | 1 Online-Ressource (47 Seiten) 21 x 29.7cm |
| psigel | ZDB-13-SOC |
| publishDate | 2002 |
| publishDateSearch | 2002 |
| publishDateSort | 2002 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Science, Technology and Industry Working Papers |
| 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 |
| work_keys_str_mv | AT chenduanjie taxationsmesandentrepreneurship AT leefranck taxationsmesandentrepreneurship AT mintzjackm taxationsmesandentrepreneurship AT chenduanjie fiscalitepmeetentreprenariat AT leefranck fiscalitepmeetentreprenariat AT mintzjackm fiscalitepmeetentreprenariat |