Downloads
small_businesses.pdf
PDF | 470.61 KB
<p><p>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.</p> </p><p><em class="bold">PLEASE NOTE</em>: 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.</p>
Authors
Research Fellow Worcester College, Oxford
Judith Freedman is a Research Fellow of IFS. She is KPMG Professor of Taxation Law and a Fellow of Worcester College, Oxford.
Research Fellow University College London
Claire is a Research Fellow at IFS, working on the determinants and consequences of participation in childcare and education for parents and children.
Report details
- Publisher
- IFS
Suggested citation
Crawford, C and Freedman, J. (2007). Small Business Taxation. London: IFS. Available at: https://ifs.org.uk/publications/small-business-taxation (accessed: 14 May 2024).
More from IFS
Understand this issue
Where next for the state pension?
13 December 2023
Social mobility and wealth
12 December 2023
Autumn Statement 2023: IFS analysis
23 November 2023
Policy analysis
The past and future of UK health spending
14 May 2024
Recent trends in and the outlook for health-related benefits
19 April 2024
Progression of nurses within the NHS
12 April 2024
Academic research
The role of hospital networks in individual mortality
13 May 2024
Forced displacement, mental health, and child development: Evidence from Rohingya refugees
10 May 2024
Leveraging edutainment and social networks to foster interethnic harmony
10 May 2024