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Persistent link: https://www.econbiz.de/10003846727
This paper, commissioned by the Institute for Fiscal Studies for the Mirrlees Review on Reforming the Tax System for the 21st Century, discusses the taxation of small, owner-managed businesses. It focuses on the difficulties created by taxing different legal forms of business-employees, the...
Persistent link: https://www.econbiz.de/10014183816