 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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IFS has undertaken a wide range of projects which consider elements of corporate tax, including the effect on various aspects of firms’ behaviour.
Most recently, there has been a body of work undertaken as part of the Mirrlees Review. The annually published IFS Green Budget outlines the most recent changes to the corporate tax landscape. A spreadsheet containing corporate tax rate data, showing the effective tax rates most frequently used in IFS research, can be downloaded. Search
Steve Bond, Lucy Chennells and Michael P Devereux
Steve Bond, Kevin Denny, John Hall and W. McClusky
Steve Bond, Lucy Chennells and Michael P Devereux
Double taxation of company dividends is reduced in the UK by a partial imputation system of corporation tax, which was introduced in 1973.
Steve Bond, Lucy Chennells and Michael P Devereux
The tax treatment of company dividend payments is an area where corporate taxation interacts with the personal income tax.
Kevin Denny, John Hall and Stephen Smith
The national non-domestic rate was introduced in 1990 to replace a system of locally varying business rates which had lasted for almost four centuries. Five years after the. 1990 reforms, this report evaluates the operation of the present system and discusses various options for reform.
Steve Bond and Michael P Devereux
Michael P Devereux and Pearson, M
Steve Bond, Kevin Denny, John Hall and W. McCloskey
Harold Freeman and Rachel Griffith
Browse publications & research
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 Started: 01 September 2007
Started: 09 August 2007
Started: 09 August 2007
Started: 17 November 2004
Started: 01 May 2004
 IFS researchers responded to a consultation on the design of a new policy to reduce corporation tax on some forms of income.
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