§ Mr. BercowTo ask the Chancellor of the Exchequer if he will assess the impact of the tax system in the United States on encouraging small business start-ups. [136406]
§ Mr. TimmsThe Government keep under review the tax regimes of other major countries and their respective impacts on business competitiveness and entrepreneurship. The tax system in the United States is perceived to be generally supportive of the creation and growth of small businesses.