登入選單

返回Google圖書搜尋

Small Business Taxation

Judith FreedmanClaire Crawford

出版	SSRN, 2011
URL	http://books.google.com.hk/books?id=nPvfzwEACAAJ&hl=&source=gbs_api

註釋

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 self-employed, unincorporated traders, partnerships and incorporated firms- in different ways. The chapter argues that the aim should be to align effective tax rates (including national insurance (social security) contributions) for these groups after taking into account capital investment and suggests ways of achieving this. In addition the authors reject the case for blanket tax incentives for small businesses, although they accept the case for specific reliefs, if they can be targeted effectively, where there is a market failure or to assist with compliance costs.