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Taxation of SMEs : key issues and policy considerations.
- Format:
- Book
- Government document
- Author/Creator:
- Organisation for Economic Co-operation and Development.
- Series:
- OECD tax policy studies ; no. 18.
- OECD tax policy studies ; no. 18
- Language:
- English
- Subjects (All):
- Small business--Taxation--OECD countries.
- Small business.
- Small business--Taxation--Law and legislation--OECD countries.
- Small business--Government policy--OECD countries.
- Physical Description:
- 1 online resource (170 p.)
- Other Title:
- Taxation of small and medium-sized enterprises
- Place of Publication:
- Paris : OECD, c2009.
- Language Note:
- English
- Summary:
- 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.
- Contents:
- Foreword; Table of Contents; Executive Summary; Introduction; Chapter 1. Characteristics of SMEs; Chapter 2. Income Taxation of SMEs; Chapter 3. Tax Distortions to SME Creation, Business Structure and Growth; Chapter 4. Tax Incentives for SMEs; Chapter 5. SME Tax Compliance Cost and Simplification Provisions; References; Annex A. Exchange Rates; Annex B. SME Characteristics; Annex C. Social Security Contributions; Annex D. Average Statutory Tax Rates (ASTRs) at Four- and Ten-times Average Wage Earnings; Annex E. Assessing ASTRs on Incorporated Business Income
- Notes:
- "This report was written by W. Steven Clark and Alastair Thomas"--P. 4.
- Includes bibliographical references.
- ISBN:
- 1-282-39607-2
- 9786612396076
- 92-64-02474-3
- OCLC:
- 457014888
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