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Type: Journal Articles Authors: John Chown ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 3, No. 2, July 1982
Volume, issue, pages: Vo. 3, No. 2, pp. 114-120
Much was promised: little has been produced. In his 1979 budget speech the Chancellor of Exchequer, Sir Geoffrey Howe said that he had asked the Inland Revenue to prepare a green paper on the future of corporation tax. In March 1980 the green paper was promised "later this year". A very disappointing document finally saw the light of day in January 1982. (HMSO, 1982) The interested non-specialist will find, in the compass of 150 pages, a clear and lucid account of the history of company taxation in the UK, the range of present problems and issues, and a comprehensive statement ot the alternatives (good background for Colin Mayer's detailed paper given at the conference and published in this issue) but there are few other new insights for those already familiar with the literature. The treatment is fair and comprehensive, but the green paper gives the definite impression that its authors would prefer to leave matters much as they are. They admit the imperfection of the present system, but point out (perhaps to excess) the defects of the alternatives. Search |
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