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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: 218 publications
30 August 2007
Peter Birch Sørensen
30 August 2007
Peter Birch Sørensen
03 April 2007
Laura Abramovsky, Rupert Harrison and Helen Simpson
We investigate the relationship between the location of private sector R&D labs and university research departments in Great Britain.
01 April 2007
Helen Simpson
This report provides empirical evidence on the extent of industry co-location, or geographic clustering, for all sectors of the economy within Great Britain.
22 March 2007
Michael P Devereux
Presentation at the IFS post-Budget briefing, March 2007.
22 March 2007
Michael P Devereux
Presentation at the IFS post-Budget briefing, March 2007.
14 March 2007
W07/07
Helen Simpson
This paper uses within-firm, plant-level data combined with geographic information on firms' overseas operations to examine how investment in low-wage economies affects firms' home-country operations.
06 March 2007
Michael P Devereux, Rachel Griffith and Helen Simpson
We examine whether discretionary government grants influence where domestic and multinational firms locate new plants, and how the presence of agglomeration externalities interacts with these policy instruments.
04 January 2007
W07/02
Laura Abramovsky, Rupert Harrison and Helen Simpson
We investigate the relationship between the location of private sector R&D labs and university research departments in Great Britain.
16 November 2006
This paper was given as the ICAEW Hardman Memorial Lecture 2006.
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