This major contribution to the growing literature on small business discusses policies in EU member states as well as those in the USA, Japan and other countries.
Written in non-technical language and assuming no prior knowledge, Governments and Small Business will interest and challenge everyone in government and the professions.'This book is required reading for students of small business economics especially those who wish to advocate a policy programme designed to support and expand the small business sector' - Small Business Economics
PART ONE: THE ROLE OF SMALL BUSINESS
Introduction - Alan Peacock
Changing Viewpoints
Small Firms as Exporters
New Business Formation, Unemployment and the Role of Small Business in Economic Growth
Britain in the 1980's, Enterprise Reborn?
PART TWO: TAXATION
Tax Reform and Small Firms
An Impossible Dream? A Global Perspective
VAT and Small Business
European Experience and Implications for North America
The Compliance Costs of VAT for Smaller Firms in Britain and Germany
PART THREE: REGULATION
Social Legislation and its Impact on Employment in SMES
Removing Government Burdens on Smaller Enterprises
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