Bergner, Sören Martin; Bräutigam, Rainer; Evers, … - 2017
companies. We find that SME tax incentives are a commonly used measure among European policy makers. The vast majority of … examine the arguments potentially justifying the usage of SME tax incentives. As a main result, small firms per se do not … commonly associated with SMEs - and possibly warranting the use of SME tax incentives - can therefore not be confirmed. Instead …
