 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.
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Type: Journal Articles Authors: Colin Mayer ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 3, No. 2, July 1982
Volume, issue, pages: Vol. 3, No. 2, pp. 121-141
Corporation Tax in the UK has undergone fundamental revisions since its inception in 1965-so much so that the present system bears very little resemblance to the original proposals. It would thus seem important to establish the properties of the product that we are currently consuming and this is the issue to which the next two articles in Fiscal Studies are addressed. Search |
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