SMEs and the tax system: What is so different about them?
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Bibliographic InfoArticle provided by Ifo Institute for Economic Research at the University of Munich in its journal CESifo Forum.
Volume (Year): 8 (2007)
Issue (Month): 2 (07)
Klein- und Mittelunternehmen; Mittelstandspolitik; Steuerpolitik; Betriebsgröße; Besteuerungsgrundsatz; Steuermoral; Verwaltungskosten; EU-Staaten; Small and medium-sized enterprises; Small business policy; Tax policy; Firm size; Taxation principle; Tax compliance; Administrative costs; EU countries;
Find related papers by JEL classification:
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- M13 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - New Firms; Startups
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