Item Details

Print View

OECD Tax Policy Studies Taxation of SMEs [electronic resource]: Key Issues and Policy Considerations

Organisation for Economic Co-Operation and Development Staff
Format
EBook; Book; Online
Published
Washington : Organization for Economic Cooperation & Development Oct. 2009
Language
English
Series
OECD Tax Policy Studies
ISBN
9789264024731, 9264024735 (Trade Paper)
Target Audience
Scholarly & Professional
Summary
Annotation
Description
Mode of access: World wide Web.
Copyright Not EvaluatedCopyright Not Evaluated
Technical Details
  • Access in Virgo Classic
  • Staff View

    LEADER 01967cam a22003132 4500
    001 u5434846
    003 SIRSI
    005 20111108073915.0
    006 m d
    007 cr n
    008 100322e20091026dcu s|||||||| ||eng|d
    020
      
      
    a| 9789264024731
    020
      
      
    a| 9264024735 (Trade Paper) c| USD 63.00 Retail Price (Publisher) 9| Active Record
    035
      
      
    a| (WaSeSS)ssj0000410335
    037
      
      
    b| 00019989
    040
      
      
    a| BIP US d| WaSeSS
    110
    2
      
    a| Organisation for Economic Co-operation and Development Staff e| Author
    245
    1
    0
    a| OECD Tax Policy Studies Taxation of SMEs h| [electronic resource]: b| Key Issues and Policy Considerations
    260
      
      
    a| Washington : b| Organization for Economic Cooperation & Development c| Oct. 2009
    440
      
    0
    a| OECD Tax Policy Studies
    520
    8
      
    a| Annotation b| This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.
    521
      
      
    a| Scholarly & Professional b| Organization for Economic Cooperation & Development
    538
      
      
    a| Mode of access: World wide Web.
    655
      
    0
    a| Electronic books.
    710
    2
      
    a| OECD iLibrary
    856
    4
    0
    u| http://RE5QY4SB7X.search.serialssolutions.com/?V=1.0&L=RE5QY4SB7X&S=JCs&C=TC0000410335&T=marc
    596
      
      
    a| 1
    999
      
      
    a| XX(5434846.1) w| WEB i| 5434846-1001 l| INTERNET m| UVA-LIB t| INTERNET
▾See more
▴See less

Availability

Google Preview

Google Books Preview

Read Online