文章基本信息

标题：Tax Policy Trends: Small Business Tax Cut not Enough – U.S. Tax Reforms will make U.S. more Attractive for Start-Ups
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作者：Jack M. Mintz ; V. Balaji Venkatachalam
期刊名称：The School of Public Policy Publications
印刷版ISSN：2560-8312
电子版ISSN：2560-8320
出版年度：2017
卷号：10
页码：1-2
DOI：10.11575/sppp.v10i0.43142
出版社：University of Calgary
摘要：SMALL BUSINESS TAX CUT NOT ENOUGH U.S. TAX REFORMS WILL MAKE U.S. MORE ATTRACTIVE FOR START-UPS Big businesses start small. With the proposed Republican tax reform announced on September 28th, small business taxes will be dropped sharply making it attractive for start-up companies to locate and grow in the U.S. This is in sharp contrast to the recent debate in Canada whereby small businesses will be taxed more heavily under the recent proposals despite a further reduction in the small business tax rate.
其他摘要：SMALL BUSINESS TAX CUT NOT ENOUGH U.S. TAX REFORMS WILL MAKE U.S. MORE ATTRACTIVE FOR START-UPS Big businesses start small. With the proposed Republican tax reform announced on September 28th, small business taxes will be dropped sharply making it attractive for start-up companies to locate and grow in the U.S.This is in sharp contrast to the recent debate in Canada whereby small businesses will be taxed more heavily under the recent proposals despite a further reduction in the small business tax rate.