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Conference Papers
April 2007
Article
Small Business Taxation
Type: Conference Papers

This paper forms part of a special study for the Mirrlees Review. It concentrates on structural issues related to the relationship between legal form, entrepreneurship and the taxation of the very small business.

PLEASE NOTE: this paper represents draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.

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