Tax: the price we pay

The views of major multinational listed companies on tax issues are well documented. But there has been little comprehensive research done on the impact of taxes on privately held businesses (PHBs) including entrepreneurs, family businesses and non-listed entities which account for over 98 per cent of businesses worldwide.

This report examines the opinions of owners and directors of PHBs from 34 economies. Specific issues covered include 'the most burdensome aspects of taxation' and 'those aspects of taxation regimes that influence choice of location the most when establishing a foreign base'.

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