Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
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.
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Company tax in the Mirrlees Review
The Mirrlees Review brought together a high-profile group of international experts and younger researchers to identify the characteristics of a good tax system for any open developed economy in the 21st century, to assess the extent to which the UK tax system conforms to these ideals, and to recommend how it might realistically be reformed in that direction. A number of resulting chapters directly discuss issues relating to corporate taxes.
This chapter considers how small, owner-managed businesses are currently taxed and how this might be improved.
The focus will be on developments since the Meade Report that impact on the effects of taxes on companies and the relationship between corporate and personal income taxes.
This chapter will discuss the role of international considerations in tax design.
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