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Small Business Preferences as a Barrier to Growth: Not so Tall After All
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| Citation | Benjamin Dachis and Lester, John. 2015. "Small Business Preferences as a Barrier to Growth: Not so Tall After All." ###. Toronto: C.D. Howe Institute. |
| Page Title: | Small Business Preferences as a Barrier to Growth: Not so Tall After All – C.D. Howe Institute |
| Article Title: | Small Business Preferences as a Barrier to Growth: Not so Tall After All |
| URL: | https://cdhowe.org/publication/small-business-preferences-barrier-growth-not-so-tall-after-all/ |
| Published Date: | May 20, 2015 |
| Accessed Date: | January 16, 2026 |
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Small business tax breaks do not create significant barriers to growth, but they still come with a high cost, says a report released today by the C.D. Howe Institute. In “Small Business Preferences as a Barrier to Growth: Not so Tall After All,” authors Benjamin Dachis and John Lester conclude that the tax breaks harm economic performance by encouraging the entry of more small firms, which are less productive than larger firms.
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