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Publication types
Company behaviour and tax

Domestic corporate tax

Research in this area has spanned a number of topics, including: analysis of the amount of revenue raised from UK corporation tax; the taxation of small firms (including the boundaries between employment and self-employment); stamp duty on share prices; UK dividend tax reforms.
Research projects
The principal work on this project has been undertaken by Emma Chamberlain and Professor Judith Freedman.
The aim of this project is to set out the main methodologies and data used by the IFS to forecast corporation tax revenues and to improve understanding of errors made in previous IFS forecasts of these revenues.
An ad hoc working group is currently considering the impact of European law on the UKs corporation tax system and solutions to the issues that European law currently presents.
In the project we look at a comparison of share prices of firms whose shares are traded with different frequencies, using tax reforms as natural experiments.
This research analyses the UK dividend tax reforms of 1997 and 1999 and their effect on share prices, dividend payments and investment.
Centre for the Microeconomic Analysis of Public Policy (CPP)
In this research we carry out analysis of how the UK manages to raise so much revenue from corporation tax despite its low tax rate.