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

Alain Jousten

CESifo Forum, 2007, vol. 8, issue 02, 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 (search for similar items in EconPapers)
JEL-codes: H71 M13 (search for similar items in EconPapers)
Date: 2007
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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