Abstract
The authors describe the development of a model for the evaluation of the tax affairs of UK small unincorporated firms (with fewer than 20 employees). After a brief review of the literature relating to small-business taxation, the main parameters of the NatWest/Manchester Business School tax model for unincorporated businesses are established. Subsequently the model is employed to evaluate small-business taxation from two angles. First, the authors offer a post-1999 budget analysis of the impact of taxation on small-business owners and their employees. Second, the authors discuss a set of proposals which have the potential to improve the neutrality of the tax system towards small-business owners' decisions.
| Original language | English |
|---|---|
| Pages (from-to) | 577-592 |
| Number of pages | 15 |
| Journal | Environment & Planning C: Government & Policy |
| Volume | 17 |
| Issue number | 5 |
| Publication status | Published - 1999 |
