Small Business Economics · 2000 · 31 citations · 16 references
Public AffairsBusiness EconomicsEconomicsCorporate TaxationPublic EconomicsTaxationBehavioral Responses To TaxationCorporate Income TaxOptimal TaxationSmall BusinessTax ReformSmall Business PerformanceTax Incidence On Small EnterprisesTaxation Of Small Firms
16
Understanding the small business sector
Long Range Planning · 1995 · 4.3K citations · Full text
Administrative and Compliance Costs of Taxation.
Simon James, C. T. Sandford, Michael Godwin et al. · The Economic Journal · 1990 · 310 citations