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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
13 April 2006
Laura Abramovsky, Rupert Harrison and Helen Simpson
Top university departments are acting as honeypots to overseas firms setting up research and development labs, a study published today shows.
13 April 2006
Laura Abramovsky, Rupert Harrison and Helen Simpson
Private sector research and development labs in Britain are disproportionately clustered around highly rated university research departments.
24 August 2005
W05/17
Steve Bond, Michael P Devereux and Alexander Klemm
We present empirical evidence which suggests that a big increase in dividend taxation for UK pension funds in July 1997 affected the form in which some UK companies chose to make dividend payments, but otherwise had limited effects on both the level of dividend payments and the level of investment.
24 August 2005
W05/17
Steve Bond, Michael P Devereux and Alexander Klemm
We present empirical evidence which suggests that a big increase in dividend taxation for UK pension funds in July 1997 affected the form in which some UK companies chose to make dividend payments, but otherwise had limited effects on both the level of dividend payments and the level of investment.
10 August 2005
Steve Bond, Mike Hawkins and Alexander Klemm
10 August 2005
Steve Bond, Mike Hawkins and Alexander Klemm
25 April 2005
BN62
Alexander Klemm
This note starts with a summary of tax reforms since 1997. This is followed by an assessment of the overall effect of these changes on the tax burden faced by businesses and on government revenues. The note concludes with a discussion of future trends in
25 April 2005
BN62
Alexander Klemm
This note starts with a summary of tax reforms since 1997. This is followed by an assessment of the overall effect of these changes on the tax burden faced by businesses and on government revenues. The note concludes with a discussion of future trends in
01 December 2004
Michael P Devereux, Rachel Griffith and Alexander Klemm
We analyse a puzzle in the UK corporation tax: by both historic and international standards, corporation tax revenues have been high while the statutory rate has been reduced.
01 December 2004
Michael P Devereux, Rachel Griffith and Alexander Klemm
We analyse a puzzle in the UK corporation tax: by both historic and international standards, corporation tax revenues have been high while the statutory rate has been reduced.
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