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Publication types
Company behaviour and tax

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.
Research projects
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.