SME and the tax system: What is so different about them

Jousten, Alain

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Article (Scientific journals)

SME and the tax system: What is so different about them

Jousten, Alain

2007 • In CESifo Forum, 6

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Keywords :

SME; tax policy; tax system

Abstract :

[en] In most countries, tax policy is one prominent area where the legislator explicitly reserves a special treatment to Small and Medium-sized Enterprises (SME). The present article discusses some key tax policy issues relating to SME.

Disciplines :

Economic systems & public economics

Author, co-author :

Jousten, Alain ; Université de Liège - ULiège > HEC-Ecole de gestion : UER > Théorie monétaire et macroéconomie

Language :

English

Title :

SME and the tax system: What is so different about them

Publication date :

2007

Journal title :

CESifo Forum

ISSN :

1615-245X

eISSN :

2190-717X

Publisher :

Ifo Institute for Economic Research, Germany

Volume :

Available on ORBi :

since 31 July 2009

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Bibliography

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