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Why do governments tax corporate profits? And what are the policy challenges associated with doing so? The lecture explored whether the burden of corporation tax falls on shareholders or workers and asks why so many large companies appear to pay so little tax.
Authors
Research Economist
Isaac is a Research Economist in the Taxation sector, focusing on the taxation of high-income individuals and closely-held corporate entities.
Presentation details
- Publisher
- IFS
Suggested citation
Delestre, I. (2021). 'Why tax corporate income? (And what can go wrong when we do?)' [Presentation]. London: IFS. Available at: https://ifs.org.uk/publications/why-tax-corporate-income-and-what-can-go-wrong-when-we-do (accessed: 28 March 2024).
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