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Company behaviour and tax
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.

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Year: 123 publications
01 May 1987
01 May 1983
01 March 1983
Michael P Devereux and Nick Morris
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Impact on Society
IFS researchers responded to a consultation on the design of a new policy to reduce corporation tax on some forms of income.