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Type: IFS Press Releases
Corporation tax should be reformed or replaced by a higher VAT rate offset by lower National Insurance contributions) to reduce disincentives to invest in the UK, according to two studies commissioned by the Mirrlees Review of the British tax system, which is being chaired by Nobel prize-winner Professor Sir James Mirrlees for the Institute for Fiscal Studies. The studies both argue that globalisation and the growth of the financial sector require a new approach to the taxation of profits in a small open economy. Search |
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