Recent Findings on Tax-Related Regulatory Burden on SMMEs in South Africa. Literature Review and Policy Options
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References listed on IDEAS
- Parthasarathi Shome, 2004. "Tax Administration and the Small Taxpayer," IMF Policy Discussion Papers 04/2, International Monetary Fund.
- Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 2001.
"Personal Income Taxes and the Growth of Small Firms,"
NBER Chapters,in: Tax Policy and the Economy, Volume 15, pages 121-148
National Bureau of Economic Research, Inc.
- Robert Carroll & Douglas Holtz-Eakin & Mark Rider & Harvey S. Rosen, 2000. "Personal Income Taxes and the Growth of Small Firms," NBER Working Papers 7980, National Bureau of Economic Research, Inc.
- Hallberg, K., 2000. "A Market-Oriented Strategy for Small and Medium Scale Enterprises," Papers 40, World Bank - International Finance Corporation.
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KeywordsSouth Africa: SMMEs; Regulatory compliance costs; tax compliance costs;
- A1 - General Economics and Teaching - - General Economics
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