 Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
Case studies that give a flavour of the areas where IFS research has an impact on society.
Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
|
Type: Journal Articles Authors: Jack Mintz ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 16, No. 4, November 1995
Volume, issue, pages: Vol. 16, No. 4, pp. 23-68
The corporation tax is arguably the most well-studied tax found throughout the world. Countless numbers of professionals study the impact of corporate tax law on the affairs of the corporation. Yet, despite considerable resources that are expended on compliance, the tax in many countries raises only a small portion of revenue for governments. For example, in the G7 countries, taxes paid by corporations account for less than 8 per cent of tax revenues raised by governments, except for Japan where the corporation tax yields about 15 per cent of government revenue. This low revenue yield and high compliance cost have resulted in some experts and politicians questioning the usefulness of the corporate income tax. Search |
|
|
|
© The Institute for Fiscal Studies
Limited by Guarantee,Registered in England: 954616 7 Ridgmount Street London WC1E 7AE Registered Charity: 258815 VAT no: GB 394 5830 17 Website design by Pynk and Fluffy |
||||||
