Small Business Taxation

<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>