By Date


  • 5-September-2015

    English

    Taxation of SMEs in OECD and G20 Countries

    Small and medium sized enterprises (SMEs) are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries. It finds that many of the tax systems examined provide incentives to incorporate and to distribute income in certain types of capital form. Ideally, taxes should be neutral with regard to the business decisions of SMEs, including decisions related to their creation, form and growth. However, certain features of the tax system may disproportionately affect SMEs, for example, the asymmetric treatment of profits and losses, a bias toward debt over corporate equity, and the higher fixed costs of tax and regulatory compliance for small businesses. This report recommends that measures designed to address these concerns be carefully targeted to affected firms and seek to avoid introducing further distortions and complexity.

  • 5-September-2015

    English

    Tax systems to support creation and success of Small and Medium-Sized Enterprises (SMEs)

    SMEs form the vast majority of businesses in most countries and contribute strongly to employment and economic growth, but they face particular challenges, particularly as concerns access to finance. Governments have a range of policy levers, including tax policies, that can and should be used to support the growth and development of SMEs, according to a new OECD report.

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  • 5-August-2015

    English

    Business start-up rates continue to recover but remain relatively weak in Euro area

    Business start-up rates in OECD countries have generally risen since the crisis - particularly in Australia and the United Kingdom - but they remain below pre-2008 levels in many Euro area economies.

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  • 5-August-2015

    English

    Entrepreneurship at a Glance 2015

    Entrepreneurship at a Glance, a product of the OECD-Eurostat Entrepreneurship Indicators Programme, presents an original collection of indicators for measuring the state of entrepreneurship, along with key facts and explanations of the policy context. The 2015 edition features a special chapter on the international activities of SMEs.

  • 6-July-2015

    English

    Keynote speech on the future of productivity: Productivity by all and for all

    During these difficult years, productivity growth has slowed down, reviving fears that we are now entering a period of poor growth and low job creation. One of the main challenges facing our countries is what to do to re-launch productivity, the main factor of long-term growth, and how to do it. This has been the focus of the report we are launching today entitled “The Future of Productivity”.

  • 6-July-2015

    English

    Relaunch productivity to boost growth and well-being

    The slowdown in productivity over the past decade has added to concerns about the long-term economic outlook. But new OECD research shows that policy reforms can revive the diffusion of innovation and make better use of human talent to clear the path for higher and more inclusive productivity growth.

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  • 2-July-2015

    English, PDF, 1,872kb

    Entrepreneurship support for the unemployed in Slovenia

    This rapid policy assessment focused on supporting the unemployed in business creation and self-employment, notably the Measure for Commencing Commercial Activity or Self-employment is organised and promoted by the State Employment Agency.

  • 2-July-2015

    English, PDF, 2,150kb

    Youth Entrepreneurship support in Poland (doc)

    This rapid policy assessment focused on supporting the unemployed in business creation and self-employment, notably the Measure for Commencing Commercial Activity or Self-employment is organised and promoted by the State Employment Agency.

  • 2-July-2015

    English, PDF, 1,893kb

    Entrepreneurship support for the unemployed in Latvia (pdf)

    This rapid policy assessment focused on supporting the unemployed in business creation and self-employment, notably the Measure for Commencing Commercial Activity or Self-employment is organised and promoted by the State Employment Agency.

  • 2-July-2015

    English, PDF, 1,853kb

    Supporting Youth Entrepreneurship in Lithuania (doc)

    These policy reviews provide a baseline analysis of the needs for entrepreneurship support for youth, assess the strengths and weaknesses of existing and planned policies and programmes, make recommendations for the development of integrated policies and programmes in this field, and support the development of policy action plans.

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