SMEs and the tax system: What is so different about them?
| Year of publication: |
2007
|
|---|---|
| Authors: | Jousten, Alain |
| Published in: |
CESifo Forum. - München : ifo Institut für Wirtschaftsforschung an der Universität München, ISSN 2190-717X. - Vol. 08.2007, 2, p. 14-20
|
| Publisher: |
München : ifo Institut für Wirtschaftsforschung an der Universität München |
| Subject: | Klein- und Mittelunternehmen | Mittelstandspolitik | Steuerpolitik | Betriebsgröße | Besteuerungsgrundsatz | Steuermoral | Verwaltungskosten | EU-Staaten | Small and medium-sized enterprises | Small business policy | Tax policy | Firm size | Taxation principle | Tax compliance | Administrative costs | EU countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Article |
| Language: | English |
| Other identifiers: | hdl:10419/166293 [Handle] RePec:ces:ifofor:v:8:y:2007:i:02:p:14-20 [RePEc] |
| Classification: | H71 - State and Local Taxation, Subsidies, and Revenue ; M13 - Entrepreneurship |
| Source: |
Persistent link: https://www.econbiz.de/10011695866