Helen Miller

In this summary we look at the main proposed changes to income tax, mansion tax, other taxes, and benefits in turn, with a particular focus on Labour and the Conservatives. The main body of this document then examines most of the specific tax and benefit policies of Labour, Conservatives and Liberal Democrats in some detail.

Corporate tax has rarely received as much attention as in recent years. The coalition government has enacted a series of policy changes – the most prominent being an 8 percentage point cut in the main rate – with an explicit aim of increasing the competitiveness of the UK’s corporate tax system. In this election briefing note, we review the policy changes since 2010 and assess where this leaves the UK regime in an international context.

Senior Research Economist Helen Miller is Guest Editor for a special issue of Fiscal Studies, focusing on Corporate Tax.

The authors discuss the sources of corporate profits, and specifically corporate taxable profits. They relate these components of profits to the ways that corporate taxes can change incentives to invest or exert effort, and discuss some implications for policy.

The OECD has launched a project to tackle tax avoidance by companies. Helen Miller looks at how it will work and its chances of success. This article was published in 'Financial World' magazine.

In 2014, 12 European countries are operating Intellectual Property (IP) Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We describe the key features of the policies and incorporate them into forward-looking measures of the cost of capital and the effective average tax rate

This paper is a response to the HM Treasury and Department for Communities and Local Government's call for evidence.

We use a simple and general model to show that increased price dispersion can be a consequence of frictions to efficient capital allocation.

We consider how influential corporate income taxes are in determining where firms choose to legally own intellectual property.

Chapter 11 of the Green Budget 2014.