 Facts and figures about UK taxes, benefits and public spending.
Analysing government fiscal forecasts and tax and spending.
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.
Find out where you are in the income distribution.
Resources for schools and students.
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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
Malcolm Gammie
Few subjects can have received so much serious study recently as the reform of corporate taxation.
Michael P Devereux and Mark Pearson
Mark Pearson and Stephen Smith
Michael P Devereux and Harold Freeman
It is widely agreed that, in the absence of specific corrective aims, the corporate tax system should aim for neutrality.
This report by the Capital Taxes Group examines what impact distortions have on the taxation of capital and whether or not these are an unavoidable consequence of governments' desire to tax companies.
Steve Bond, Michael P Devereux and Harald Freeman
Corporation tax in the UK is based on an estimate of historic cost company profits.
Michael P Devereux and Mark Pearson
Although it is now over twenty years since the European Commission first published proposals concerning the harmonisation of corporate taxes, the debate on the desirablility of any such reform has not yet achieved a high political profile.
Michael P Devereux
Michael P Devereux
Michael P Devereux and Nick Morris
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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