Principles and practice of taxing small business

Stuart Adam, Helen Miller

The UK taxes business income at much lower rates than employment income. In this paper we describe the problems caused by that differentiation and assess the main arguments used to defend it. We summarise the Mirrlees Review's proposals for radical reform that would align tax rates across legal forms while protecting incentives to save and invest. Finally, we consider the obstacles to implementing such a radical reform and suggest an approach to making progress in practice.

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Year of publication:	10 Dec 2019
Authors:	Adam, Stuart ; Miller, Helen
Publisher:	London : The Institute for Fiscal Studies
Subject:	Tax \| small business \| self-employment \| tax-motivated incorporation \| entrepreneurship \| KMU \| SME \| Selbstständige \| Self-employed \| Unternehmensbesteuerung \| Corporate taxation \| Steuer

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Extent:	1 Online-Ressource (circa 21 Seiten) Illustrationen
Series:	IFS working paper. - London : IFS, ZDB-ID 2171370-4. - Vol. W19, 31
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper
Language:	English
Other identifiers:	10.1920/wp.ifs.2019.3119 [DOI] hdl:10419/223275 [Handle]
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012135923