This biennial report covers small and medium enterprise policy trends in 28 OECD countries and presents findings of recent work undertaken on such themes as enterprise demography, taxation, SMEs and entrepreneurship, SMEs and environmental management, and the implications of global industrial restructuring for SMEs. International comparisons of key SME indicators and trends in OECD countries are also included. This biennial report covers small and medium enterprise policy trends in 28 OECD countries and presents findings of recent work undertaken on such themes as enterprise demography, taxation, SMEs and entrepreneurship, SMEs and environmental management, and the implications of global industrial restructuring for SMEs. International comparisons of key SME indicators and trends in OECD countries are also included.