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Type: Journal Articles Authors: Malcolm Gammie ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 13, No. 2, May 1992
Volume, issue, pages: Vol. 13, No. 2, pp. 108-121
Few subjects can have received so much serious study recently as the reform of corporate taxation. The Ruding Committee Report is the third major report on the subject to have been published this year. The other two are the OECD's report on taxing profits in a global economy and the US Treasury's report on corporate tax integration in the USA. A fourth report is to be published in MAy: the final report of the IFS Capital Taxes Group. This paper is in three parts which correspond broadly to the three Phases of implementation suggested by Ruding. Search |
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