 Facts and figures about UK taxes, benefits and public spending.
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A peer-reviewed quarterly journal publishing articles by academics and practitioners.
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Type: Journal Articles Authors: Steve Bond, Michael P Devereux and Harald Freeman ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 11, No. 4, November 1990
Volume, issue, pages: Vol. 11, No. 4, pp. 21-29
Corporation tax in the UK is based on an estimate of historic cost company profits. The present system was introduced in the 1984 Budget and has been in full effect since the end of the transitional period in 1986. The consequences of inflation in combination with this tax base were well known at the time. Search |
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