SMEs and the tax system: What is so different about them?
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Volume (Year): 8 (2007)
Issue (Month): 2 (07)
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- Patrizio Pagano & Fabiano Schivardi, 2001.
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394, Bank of Italy, Economic Research and International Relations Area.
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8881, National Bureau of Economic Research, Inc.
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- 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.
- 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.
- Auriol, Emmanuelle & Warlters, Michael, 2005.
"Taxation base in developing countries,"
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Elsevier, vol. 89(4), pages 625-646, April.
- Davis, Steven J & Haltiwanger, John & Schuh, Scott, 1996.
"Small Business and Job Creation: Dissecting the Myth and Reassessing the Facts,"
Small Business Economics,
Springer, vol. 8(4), pages 297-315, August.
- Steven J. Davis & John Haltiwanger & Scott Schuh, 1993. "Small Business and Job Creation: Dissecting the Myth and Reassessing theFacts," NBER Working Papers 4492, National Bureau of Economic Research, Inc.
- Lahiri, Sajal & Ono, Yoshiyasu, 1988. "Helping Minor Firms Reduces Welfare," Economic Journal, Royal Economic Society, vol. 98(393), pages 1199-1202, December.
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