National policy support in the United Kingdom for the social and solidarity economy is complex, often caught between central and local interventions, both direct and indirect. According to the authors, there has been legislation, underpinned by an ideology of business deregulation and a more...

Drawing on a literature review, this paper looks at the role that preferential tax regimes (PTRs) for micro, small and medium enterprises (MSMEs) play in encouraging enterprise formalization and enterprise growth. The main focus is on emerging economies, notably from Latin America, where this...