Helen Miller
Helen Miller
Senior Research Economist

MSc Economics (Distinction), University College London, 2010
BSc (Hons) Economics (1st), University College London, 2007

Helen is a senior research economist in the productivity and innovation research sector. She joined the Institute in 2007.

Her current research explores firm investment and UK productivity performance during the Great Recession. Recent projects have considered the effect of corporate taxes on the location of intellectual property, the introduction of Patent Boxes across Europe, and issues surrounding tax competition between European governments. Other projects have investigated the extent to which firms are locating their innovative activity abroad, including to emerging economies, and what effects this may be having.

Corporation tax changes and challenges

| IFS Briefing Notes

Corporate tax has rarely received as much attention as in recent years. The coalition government has enacted a series of policy changes – the most prominent being an 8 percentage point cut in the main rate – with an explicit aim of increasing the competitiveness of the UK’s corporate tax system. In this election briefing note, we review the policy changes since 2010 and assess where this leaves the UK regime in an international context.

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