Harold Freeman: all content

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    Publication graphic

    Surplus ACT: a solution in sight?

    Report

    Proceedings of the IFS conference held on 24 June examining the possible solution to surplusAdvance Corporation Tax suggested by the Chancellor in his March 1993 Budget Speech.

    1 September 1993

    Journal graphic

    A general neutral profits tax

    Journal article

    It is widely agreed that, in the absence of specific corrective aims, the corporate tax system should aim for neutrality.

    7 August 1991