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Type: Journal Articles Authors: Martin Gibbs ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 1, No. 1, November 1979
Volume, issue, pages: Vol. 1, No. 1, pp. 11-19
It would probably be best if I started with a statement of my belief. This is that, when inflation reaches anything like 10 percent p.a., it becomes essential to find ways of measuring companies' real profits and that it is these 'real' profits (however defined) which should form the basis of such matters as pricing policy, dividend distributions, and taxation. In this paper, I shall be looking at the extent to which the corporation tax system in the UK assesses real profits rather than paper profits and will try to suggest ways in which the system might be improved. Search |
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