<p>Corporation Tax in the UK has undergone fundamental revisions since its inception in 1965-so much so that the present system bears very little resemblance to the original proposals. It would thus seem important to establish the properties of the product that we are currently consuming and this is the issue to which the next two articles in Fiscal Studies are addressed.</p>
Authors
Colin P Mayer
Journal article details
- DOI
- 10.1111/j.1475-5890.1982.tb00577.x
- ISSN
- Print: 0143-5671 Online: 1475-5890
- Issue
- July 1982
Suggested citation
Mayer, C. (1982). 'The structure of corporation tax in the UK' (1982)
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