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Issue 4

Theme issue: Impact of regulation on SMEs
     Papers from the ISBE Annual Conference
Guest editors: Panikkos Poutziouris, Francis Chittenden

Guest editorial

Impact of regulation on SMEs 475 – 477
Panikkos Poutziouris, Francis Chittenden

Open Access Creative Commons License

Factors affecting the costs of UK VAT compliance for small and medium-sized enterprises 479 – 492
Ann Hansford, John Hasseldine, Carole Howorth

A comparative analysis of the impact of taxation on the SME economy: the case of UK and US - New York State in the year 2000 493 – 508
Panikkos Poutziouris, Francis Chittenden, Tim Watts, Khaled Soufani

The impact of capital taxation upon UK unquoted companies 509 – 530
Peter Casson, Peter L Jennings, Clive Allen

Formality and informality in employment relations: the implications for regulatory compliance by smaller firms 531 – 547
Susan Marlow

SMEs and environmental regulations: a study of the UK screen-printing sector 549 – 566
Dean Patton, Ian Worthington

Small business growth and tax policy in Canada -- a theoretical model 567 – 578
Khaled Soufani

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Regulatory failure via market evolution: the case of UK packaging recycling 579 – 595
Richard O'Doherty, Ian Bailey, Alan Collins

The redistributive, stabilising, and insurance effects at the territorial level of 'federal' government budgets 597 – 613
Núria Bosch, Marta Espasa, Pilar Sorribas

Goal conflicts in political decisionmaking: a survey of municipality politicians' views of road pricing 615 – 624
Lars-Olof Johansson, Mathias Gustafsson, Gunnar Falkemark, Tommy Gärling, Olof Johansson-Stenman

Reviews 625 – 632
Benneworth on Kavanagh, Seldon: The powers behind the prime minister: the hidden influence of Number Ten
    on Leach: Political ideology in Britain
    on Seyd: New Labour's grassroots: the transformation of the Labour Party membership
Clayton on Tomaney, Mawson (Eds): England: the state of the regions
Struder on Syrett, Baldock (Eds): Governing London: competitiveness and regeneration for a global city

Open Access Creative Commons License