Abstract

http://ssrn.com/abstract=1804333
 
 

References (113)



 
 

Citations (7)



 


 



Small Business Taxation


Judith Freedman


University of Oxford - Faculty of Law; Oxford University Centre for Business Taxation

Claire Crawford


Institute for Fiscal Studies

June 6, 2010

DIMENSIONS OF TAX DESIGN: THE MIRRLEES REVIEW, Stuart Adam, Stephen Bond, Robert Chote, Paul Johnson and Gareth Myles, eds., Oxford University Press, June 2010
Oxford Legal Studies Research Paper No. 25/2011

Abstract:     
This paper, commissioned by the Institute for Fiscal Studies for the Mirrlees Review on Reforming the Tax System for the 21st Century, discusses the taxation of small, owner-managed businesses. It focuses on the difficulties created by taxing different legal forms of business-employees, the self-employed, unincorporated traders, partnerships and incorporated firms- in different ways. The chapter argues that the aim should be to align effective tax rates (including national insurance (social security) contributions) for these groups after taking into account capital investment and suggests ways of achieving this. In addition the authors reject the case for blanket tax incentives for small businesses, although they accept the case for specific reliefs, if they can be targeted effectively, where there is a market failure or to assist with compliance costs.

Number of Pages in PDF File: 73

Keywords: taxation, small owner-managed businesses, effective tax rates

Accepted Paper Series


Download This Paper

Date posted: April 8, 2011  

Suggested Citation

Freedman, Judith and Crawford, Claire, Small Business Taxation (June 6, 2010). DIMENSIONS OF TAX DESIGN: THE MIRRLEES REVIEW, Stuart Adam, Stephen Bond, Robert Chote, Paul Johnson and Gareth Myles, eds., Oxford University Press, June 2010 ; Oxford Legal Studies Research Paper No. 25/2011. Available at SSRN: http://ssrn.com/abstract=1804333

Contact Information

Judith Freedman (Contact Author)
University of Oxford - Faculty of Law ( email )
Worcester College
Walton Street
Oxford, Oxfordshire OX1 2HB
Great Britain
Oxford University Centre for Business Taxation ( email )
Worcester College
Oxford, Oxfordshire OX1 2HB
United Kingdom
Claire Crawford
Institute for Fiscal Studies ( email )
7 Ridgmount Street
London, WC1E 7AE
United Kingdom
Feedback to SSRN


Paper statistics
Abstract Views: 928
Downloads: 196
Download Rank: 85,884
References:  113
Citations:  7
Paper comments
No comments have been made on this paper

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo6 in 0.485 seconds