1999 volume 17(5) pages 577 – 592
doi:10.1068/c170577

Cite as:
Poutziouris P, Chittenden F, Michaelas N, 1999, "Modelling the impact of taxation on the small-business economy: the NatWest/MBS tax index for the self-employed, sole-traders, and partnerships" Environment and Planning C: Government and Policy 17(5) 577 – 592
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Modelling the impact of taxation on the small-business economy: the NatWest/MBS tax index for the self-employed, sole-traders, and partnerships

P Poutziouris, F Chittenden, N Michaelas

Received 2 November 1997; in revised form 14 April 1999

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.

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