This week, we’re looking at corporation tax, which was introduced 60 years ago. Across the decades there have been no shortage of predictions that corporate tax revenues will decline, and yet the tax is forecast to raise record amounts in the coming years.
To pick all of this apart, and to see how Donald Trump and tariffs play into the story, IFS Director Paul Johnson is joined by Amanda Tickel, Head of Tax & Trade Policy for Deloitte UK and Helen Miller, who is Deputy Director at The IFS and leads on our tax work.
Zooming in: discussion questions
These are a set of questions designed for A Level economics students to discuss, written by teacher Will Haines.
1. What does it mean to tax ‘at source’?
2. Outline the possible benefits and costs for a country of having a low corporation tax rate.
3. Having listened to this episode, what changes, if any, would you make to corporation tax in the UK? Justify your response.
Host
Paul Johnson
Paul has been the Director of the IFS since 2011. He is also currently visiting professor in the Department of Economics at University College London.
Participants
Helen Miller
Helen is Deputy Director of the IFS and Head of the Tax sector.
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