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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.

See all current research projects for this subject

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Year: 123 publications
06 February 2013
Presentation given at the launch of the IFS Green Budget, 6 February 2013
10 July 2012
Presentation given at the Conference on International Business Taxation, July 2012
15 May 2012
This presentation was given at the University of Munich on 15 May 2012.
22 March 2012
This presentation was given at the IFS post-Budget briefing 2012.
01 February 2012
This presentation was given at the launch of the Green Budget 2012.
20 January 2012
This presentation was given in January 2012 at the American Enterprise Institute, Washington DC.
01 November 2011
DP9
Christiana Panayi
This report examines the European Commission's draft plans to introduce a Common Consolidated Corporate Tax Base (CCCTB) for EU group companies.
30 June 2011
This column asks whether offering tax breaks - called Patent Boxes after the box companies must tick on their tax forms - will lead to a race to the bottom across Europe and who, if anyone, benefits.
24 March 2011
These slides were delivered at the IFS post-Budget briefing 2011.
02 February 2011
These slides were delivered at the IFS Green Budget 2011
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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.