The Right Kind of Help? : Tax Incentives for Staying Small /

Some countries support smaller firms through tax incentives in an effort to stimulate job creation and startups, or alleviate specific distortions, such as financial constraints or high regulatory or tax compliance costs. In addition to fiscal costs, tax incentives that discriminate by firm size wit...

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Autor principal: Benedek, Dora
Altres autors: Deb, Pragyan, Gracia, Borja, Saksonovs, Sergejs
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2017.
Col·lecció:IMF Working Papers; Working Paper ; No. 2017/139
Accés en línia:Full text available on IMF