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Publication types
Company behaviour and tax
Company behaviour and tax   IFS has undertaken a wide range of projects which consider elements of corporate tax, including the effect on various aspects of firms’ behaviour.

Most recently, there has been a body of work undertaken as part of the Mirrlees Review. The annually published IFS Green Budget outlines the most recent changes to the corporate tax landscape.

A spreadsheet containing corporate tax rate data, showing the effective tax rates most frequently used in IFS research, can be downloaded.

A number of chapters in the Mirrlees Review directly discuss issues relating to corporate taxes.
Each year the IFS publishes the Green Budget which includes analysis of the most recent changes to the corporate tax landscape. In addition, IFS researchers regularly comment on topical business and tax related issues.
Research in this area includes analysis of corporation tax revenue, the taxation of small firms, stamp duty on shares, and dividend tax reforms.
Our research in this area considers where firms locate their activities and how such decisions are affected by the institutional and policy environment.
Research in this area considers international aspects of firm behaviour and corporate taxes. Including, how corporate tax systems compare, how they interact and how they affect firms’ decisions.