Evidence on the tax and investment affairs of small firms

Journal of Small Business and Enterprise Development

Volumn 6, Issue 1, 1999, Pages 7-25

  Poutziouris, P ^a   Chittenden, F ^a   Michaelas, N ^a  

^a UNIVERSITY OF MANCHESTER   (United Kingdom)

Author keywords

Capital investment; Small firms; Taxation; UK

Indexed keywords

EID: 84992957273     PISSN: 14626004     EISSN: None     Source Type: Journal    
DOI: 10.1108/EUM0000000006671     Document Type: Article

References (33)

1. ACOST (1990) Enterprise Challenge: Overcoming Barriers to Growth in Small Firms, HMSO, London.
2. Aston Business School (1991) Constraints on the Growth of Small Firms, DTI, HMSO, London.
3. Bannock, G. (1984) ‘Taxation and Small Business in the EEC: Some Facts and Some Issues’, International Small Business Journal, 3(2), 56–61.
4. Bannock, G. and Peacock, A. (1989) Governments and Small Business, Paul Chapman, London.
5. BCC (1998) Budget 98: A Submission to the Chancellor of the Exchequer by the British Chambers of Commerce, British Chambers of Commerce, February.
6. Birley, S. and Westhead, P. (1990) ‘Private Business Sales Environments in the United Kingdom’, Journal of Business Venturing, 5, 349–373.
7. Bolton Report (1971) Small Firms: Report of the Committee of Inquiry on Small Firms, Cmnd 4811, HMSO, London.
8. Chittenden, F. (1991) ‘Taxation’, in J. Stanworth and C. Gray (eds) Bolton 20 Years On: The Small Firm in the 1990s, Paul Chapman, London.
9. Chittenden, F. (1994) A Study to Determine the effects of Introducing a Cash Flow Base for the Corporate Taxation of Small Limited Companies, PhD thesis, Faculty of Economic and Social Studies, University of Manchester.
10. Chittenden, F., Poutziouris, P. and Watts, T. (1996) Taxing Expansion, NatWest Bank publication, November.
11. Chittenden, F., Poutziouris, P., Michaelas, N. and Watt, T. (1998) The March 1998 Budget and Small Business Taxation, National Westminster Bank, London.
12. Cressy, R. (1996) ‘Pre-entrepreneurial Income, Cashflow Growth and Survival of Start-up Businesses: Model and Tests on UK Data’, Small Business Economics, 8, 49–58.
13. Davies, G., Dilnot, A., Giles, C. and Walton, D. (1996) Options for 1997: The Green Budget, Institute for Fiscal Studies, London.
14. Devereux, M. (1991) The IFS Corporation Tax Model, Institute of Fiscal Studies.
15. Handler, W.C. (1989) ‘Methodological Issues and Considerations in Studying Family Businesses’, Family Business Review, 2, 257–276.
16. King, J. and Wookey, C. (1987) Inflation: The Achilles Heel of Corporation Tax, Research Report 9, Certified Accountant Publications, London.
17. Meade, J. (1978) The Structure and Reform of Direct Taxation, George Allen and Unwin, London.
18. Openshaw, S. (1983) ‘Multivariate Analysis of Census Data: The Classification of Areas’, in D. Rhind (ed.) Census User's Handbook, Methuen, London, 243–263.
19. Peterson, R. and Shulman, J. (1987) ‘Capital Structure of Growing Small Firms: A 12-country Study on Becoming Bankable’, International Small Business Journal, 5 (4) 10–22.
20. Poutziouris, P. and Chittenden, F. (1996) Family Business or Business Families?, The Institute of Small Business Affairs, Research Series Monograph 2.
21. Poutziouris, P., Michaelas, N. and Chittenden, F. (1998a) The Financial Economics and Tax Affairs of UK High Technology Small Firms, MBS Working Paper No 385, Manchester Business School.
22. Poutziouris, P., Chittenden, F and Michaelas, N. (1998b) Modelling the Impact of Taxation on the Small Business Economy: The NatWest MBS Tax Index for Self-employed, Sole Traders and Partnerships, MBS Working Paper No 379, Manchester Business School.
23. Rees, H. and Shah, A. (1993) ‘The Characteristics of the Self-Employed: The Supply of Labour, in J. Atkinson and D. J. Storey (eds), Employment the Small Firm and the Labour Market, Routledge, London.
24. SBRT (1996) NatWest Quarterly Survey No 1, Small Business Research Trust, London.
25. SBRT (1998) NatWest SBRT Quarterly Survey of Small Business in Britain, 14(1), Small Business Resesarch Trust, London.
26. Smith, A. (1876) The Wealth of Nations, Cannan edn, Metheun.
27. Storey, D. (1994) Understanding the Small Business Sector, Routledge, London and New York.
28. Tabachnick, B. G. and Fidell, L. S. (1996) Using Multivariate Statistics, 3rd edn, HarperCollins College Publishers.
29. Ward, J. H. (1963) ‘Hierarchical Grouping to Optimise an Objective Function’, Journal of the American Statistical Association, 58, 236–244.
30. Watson, R. (1990) ‘Employment Change, Profits and Directors’ Remuneration in Small Closely Held UK Companies, Scottish Journal of Political Economy, February.
31. Westhead, P. (1990) ‘A Typology of New Manufacturing Firm Founders in Wales: Performance Measures and Public Policy Implications’, Journal of Business Venturing, 5, 103–122.
32. Westhead, P. and Cowling, M. (1996) ‘Demographic Contrasts Between Family and Non-family Unquoted Companies in the UK’, Centre for Small and Medium-sized Enterprises, University of Warwick, Working Paper No 32, Coventry.
33. Westhead, P. and Cowling, M. (1997) ‘Performance Contrasts Between Family and Non-family Unquoted Companies in the UK’, International Journal of Entrepreneurial Behaviour & Research, 3 (1), 30–52.