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SMEs and the tax system: What is so different about them?

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  • Alain Jousten

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  • Alain Jousten, 2007. "SMEs and the tax system: What is so different about them?," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 8(02), pages 14-20, July.
    • Handle: RePEc:ces:ifofor:v:8:y:2007:i:02:p:14-20
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    File URL: https://www.ifo.de/DocDL/forum2-07-focus3.pdf
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    References listed on IDEAS

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    1. Keen, Michael & Mintz, Jack, 2004. "The optimal threshold for a value-added tax," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 559-576, March.
    2. Patrizio Pagano & Fabiano Schivardi, 2003. "Firm Size Distribution and Growth," Scandinavian Journal of Economics, Wiley Blackwell, vol. 105(2), pages 255-274, June.
    3. Lahiri, Sajal & Ono, Yoshiyasu, 1988. "Helping Minor Firms Reduces Welfare," Economic Journal, Royal Economic Society, vol. 98(393), pages 1199-1202, December.
    4. Gauthier, Bernard & Gersovitz, Mark, 1997. "Revenue erosion through exemption and evasion in Cameroon, 1993," Journal of Public Economics, Elsevier, vol. 64(3), pages 407-424, June.
    5. Auriol, Emmanuelle & Warlters, Michael, 2005. "Taxation base in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 625-646, April.
    6. Thorsten Beck & Asli Demirguc-Kunt & Ross Levine, 2005. "SMEs, Growth, and Poverty: Cross-Country Evidence," Journal of Economic Growth, Springer, vol. 10(3), pages 199-229, September.
    7. Thorsten Beck & Asli Demirgüç-Kunt, 2004. "SMEs, Growth, and Poverty," World Bank Publications - Reports 11278, The World Bank Group.
    8. Marc J. Melitz, 2003. "The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity," Econometrica, Econometric Society, vol. 71(6), pages 1695-1725, November.
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    Cited by:

    1. Jürgen Antony & Torben Klarl & Alfred Maußner, 2012. "Firm heterogeneity, credit constraints, and endogenous growth," Journal of Economics, Springer, vol. 105(3), pages 199-224, April.
    2. Mapiye, Natasha Makanaka & Newman, Wadesango & Sitsha, Lovemore, 2024. "Challenges and Implications of Applying the Zimbabwean Domestic Transfer Pricing Rules on SMES: A Case Study of SMEs in Harare," Journal of Economic and Social Development, Clinical Journals Press, vol. 11(01), pages 01-20, March.

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    More about this item

    Keywords

    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;
    All these keywords.

    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; Personnel Economics - - Business Administration - - - New Firms; Startups

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