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Julian Alworth

Academic outputs

Journal article | Fiscal Studies, Vol. 1, No. 3, July 1980
It has always been difficult to justify the existence of a separate tax on corporations in a fiscal system based ultimately on individual ability to pay and many, indeed, have argued that the corporation tax should, in principle, be abrogated.

Reports and comment

Presentations

Presentation
This presentation was delivered at the IFS Residential Conference 2007.