SME and the tax system: What is so different about them

Jousten, Alain

Request a copy

Article (Scientific journals)

SME and the tax system: What is so different about them

Jousten, Alain

2007 • In CESifo Forum, 6

Permalink
https://hdl.handle.net/2268/17682

Files (1)Send to Details Statistics Bibliography Similar publications

Files

Full Text

forum2-07-focus3.pdf

Publisher postprint (364.19 kB)

Request a copy

All documents in ORBi are protected by a user license.

Send to

RIS BibTex APA Chicago Permalink X Linkedin

Details

Keywords :

SME; tax policy; tax system

Abstract :

[en] In most countries, tax policy is one prominent area where the legislator explicitly reserves a special treatment to Small and Medium-sized Enterprises (SME). The present article discusses some key tax policy issues relating to SME.

Disciplines :

Economic systems & public economics

Author, co-author :

Jousten, Alain ; Université de Liège - ULiège > HEC-Ecole de gestion : UER > Théorie monétaire et macroéconomie

Language :

English

Title :

SME and the tax system: What is so different about them

Publication date :

2007

Journal title :

CESifo Forum

ISSN :

1615-245X

eISSN :

2190-717X

Publisher :

Ifo Institute for Economic Research, Germany

Volume :

Available on ORBi :

since 31 July 2009

Statistics

Number of views

120 (7 by ULiège)

Number of downloads

2 (0 by ULiège)

More statistics

Scopus citations^®

Scopus citations^®
without self-citations

Bibliography

Auriol, E. and M. Warlters (2005), "Taxation Base in Developing Countries", Journal of Public Economics 89, 625-646.
Beck, T., A. Demirguc-Kunt and R. Levine (2005). "SMEs, Growth, and Poverty: Cross-Country Evidence", Journal of Economic Growth 10, 199-229.
Biggs, T, and M. Shah, (1998), The Determinants of Enterprise Growth in Sub-Saharan Africa: Evidence from the Regional Program on Enterprise Development, RPED Discussion Paper, World Bank, Washington DC.
Cabral, L. and J. Mata (2003), "On the Evolution of the Firm Size Distribution", American Economic Review 93, 1075-1090.
Davis, S., J. Haltiwanger and S. Schuh (1994), "Small Business and Job Creation: Dissecting the Myth and Reassessing the Facts", Business Economics 19, 13-20.
Gauthier, B. and M. Gersovitz (1997), "Revenue Erosion through Exemption and Evasion in Cameroon, 1993", Journal of Public Economics 64, 407-424.
Keen, M. and J. Mintz (2004), "The Optimal Threshold for a Value Added Tax", Journal of Public Economics 88, 559-576.
Lahiri, S. and Y. Ono (1988), "Helping Minor Firms Reduces Welfare", The Economic Journal 98, 1199-1202.
Melitz, M. (2003), "The Impact of Trade on Intra-industry Reallocations and Aggregate Industry Productivity", Econometrica 71, 1695-1725.
Pagano, P. and F. Schivardi (2003), "Firm Size Distribution and Growth", Scandinavian Journal of Economics 105, 255-274.
Price Waterhouse Coopers and World Bank (2006), Paying Taxes: The Global Picture, World Bank Technical Report, Washington DC.
World Bank (2007), Doing Business 2007: How to Reform, World Bank, Washington DC.