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Recent decades have witnessed falling corporation tax rates across the developed world. In the UK, the main rate of corporation tax has fallen from over 50% in the 1970s to just 19% today.
In this lecture IFS research economist Isaac Delestre explored the global trends that have driven these changes: asking, who ultimately bears the burden of corporation taxes in a globalised world and why some multinational companies seem to pay so little.
This event was part of the ESRC Festival of Social Science.
Speakers
Research Economist
Isaac is a Research Economist in the Taxation sector, focusing on the taxation of high-income individuals and closely-held corporate entities.
Chair
Senior Research Economist
Heidi is a Senior Research Economist in the Retirement, Saving & Ageing sector. Her current research is on pensions and saving for retirement.
Event details
- Publisher
- Institute for Fiscal Studies
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