Small Business Taxation: Revamping Incentives to Encourage Growth

This study adopts a new approach in assessing the impact of taxes on small business growth and suggests the need to consider new incentives that would be more effective in encouraging small business growth and would also improve the neutrality of the existing tax system. In recent years, federal a...

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Bibliographic Details
Main Authors: Duanjie Chen, Jack M. Mintz
Format: Article
Language:English
Published: University of Calgary 2011-05-01
Series:The School of Public Policy Publications
Online Access:https://journalhosting.ucalgary.ca/index.php/sppp/article/view/42357