[13] Cette conclusion de la Commission est confirmée par les ouvrages spécialisés. Voir, par exemple: Chittenden F., Michaelas N. Poutziouris P (2000), «Small Business Taxation: An Agenda for Growth», Executive Development Centre, Manchester Business School and NatWest Bank PLC, p.2 .
[13] This conclusion by the Commission is also supported by the literature, see for instance: Chittenden F., Michaelas N. Poutziouris P (2000) ‘Small Business Taxation: An Agenda for Growth’, Executive Development Centre, Manchester Business School and NatWest Bank PLC, p.2 .