Income Taxation of Small Business: Toward Simplicity, Neutrality and Coherence

Small Business Taxation

Claire Crawford is a Senior Research Economist at the IFS. Her research covers a wide range of issues, from the impact of the tax system on small businesses and entrepreneurship to the evaluation of large-scale labour market interventions. She is particularly interested in the determinants of educational attainment, and has recently completed work considering the roles of month of birth and non...

Taxation of Interest Income

Why is interest income taxed so much more heavily than other forms of capital income? This differential tax treatment has generated substantial tax arbitrage, resulting in lower tax revenue, efficiency costs, and apparently net gains to rich borrowers and net losses to poor lenders, together suggesting that this tax treatment makes no sense on welfare grounds. In examining this argument more fo...

Efficient Taxation of Income

langauge needs analysis of undergraduate business management and economics students

the aim of conducting this study was to investigate the foreign language learning needs of undergraduate economics students and business management students in faculties of social sciences of alzahra and azad naragh university. in the study, which was designed on the basis of a qualitative-quantitative basis using interviews and questionnaires, 146 female undergraduate business management as we...

Income taxation and marital decisions

Differential tax treatment of married and single people is a key feature of the tax code in the US and other countries. We analyze its equilibrium and welfare effects in a matching model with search frictions and nontransferable utility. We find that an increase in taxes on married people unambiguously reduces the equilibrium number of marriages, but it need not make both men and women more rel...