Chen, Duanjie; Lee, Frank C.; Mintz, Jack M. - Directorate for Science, Technology and Industry … - 2002
-sized enterprises (SMEs). Some existing features of OECD tax systems are biased against entrepreneurs and small firms. For instance … over equity financing, the latter most required by SMEs. Conversely, a number of OECD countries have features in their tax … areas where OECD governments can improve the tax climate for small firms and entrepreneurs. They can reduce progressivity in …