This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the perceptions of tax advisers and companies in each country.

Spengel, Christoph, Pierre Hausemer, Sören Bergner, Rainer Bräutigam, Maria Theresia Evers, Simone Plances und Frank Streif (2015), SME Taxation in Europe - An Empirical Study of Applied Corporate Income Taxation for SMEs Compared to Large Enterprises, European Commission (CIP Programme), Mannheim. Download




Spengel, Christoph
Hausemer, Pierre
Bergner, Sören
Bräutigam, Rainer
Evers, Maria Theresia
Plances, Simone
Streif, Frank


SME, Besteuerung, Taxation, Unternehmensbesteuerung, European Tax Analyzer