Taxation and the performance of technology based small firms in the UK

被引：16
|
作者：
Poutziouris, P [1 ]
Chittenden, F [1 ]
Michaelas, N [1 ]
Oakey, R [1 ]
机构：
[1] Manchester Business Sch, Execut Dev Ctr, Manchester M15 6PB, Lancs, England
来源：
SMALL BUSINESS ECONOMICS | 2000年 / 14卷 / 01期
关键词：
Financial Structure; Small Firm; Industrial Organization; High Technology; Paper Analyse;
D O I：
10.1023/A:1008135432319
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper analyses a database of U.K. small companies in order to establish the profile of Technology Based Small Firms (TBSFs) in terms of their demography, financial structure and performance, and tax affairs. Following the evaluation of the impact of direct taxation on the high technology small companies, compared to that of their low technology counterparts, the paper briefly discusses the current policy debate about the nature and appropriateness of tax-based incentives for the development of this strategically important scale and type of enterprise.
引用
收藏
页码：11 / 36
页数：26
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