Governments and Small Business

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

'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