Briefing Note (BN96)

Productivity, innovation and the corporate tax environment

Date: 23 April 2010
Authors:
Publisher: Institute for Fiscal Studies
DOI: 10.1920/bn.ifs.2010.0096

We focus on changes to the corporate tax environment alongside direct policies that aim to correct market failures. To begin, we highlight the main policies that have been introduced by Labour governments since 1997 and the main policies being proposed by the three main UK parties in the run-up to the 2010 election.