Article in Journal
SMEs and the tax system: What is so different about them?
Alain Jousten
Ifo Institute for Economic Research, Munich, 2007
in: CESifo Forum 8 (2), 14-20
Ifo Institute for Economic Research, Munich, 2007
in: CESifo Forum 8 (2), 14-20
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
JEL Classification: H710,M130
Included in
CESifo Forum 2/2007
Ifo Institute for Economic Research, Munich, 2007