Poutziouris, Panikkos; Chittenden, Francis; Watts, Tim; … - In: Environment and Planning C: Government and Policy 21 (2003) 4, pp. 493-508
The purpose of this paper is to report on a comparative study of the impact on the SME economy (fewer than 250 employees) of the UK and US (New York State) tax regimes. This explorative study is part of the ongoing small business taxation research programme undertaken in association with NatWest...