Downloads
crawford_freedman.pdf
PDF | 101.69 KB
<p><p><p>This Finance Act note discusses the changes to the small companies tax rate announced in the 2007 Budget in the wider context of the problems of small business taxation.</p></p></p>
Authors
Judith Freedman
Research Fellow Worcester College, Oxford
Judith Freedman is a Research Fellow of IFS. She is KPMG Professor of Taxation Law and a Fellow of Worcester College, Oxford.
Claire Crawford
Research Fellow University College London
Claire is a Research Fellow at IFS, working on the determinants and consequences of participation in childcare and education for parents and children.
Journal article details
- Publisher
- British Tax Review
- Issue
- November 2007
Suggested citation
Crawford, C and Freedman, J. (2007). 'Small companies again' (2007)
More from IFS
Understand this issue
Raising revenue from closing inheritance tax loopholes
comment
Reforms could be enacted to make inheritance tax fairer and raise revenue.
18 April 2024
Sure Start achieved its aims, then we threw it away
comment
"We know that poor children grow up with poor life chances. We know how to ameliorate that. The choice is ours." Paul Johnson writes for the Times.
15 April 2024
Should we worry about government debt?
podcast
David Miles joins us to discuss high government debt and its impact on the economy.
11 April 2024
Policy analysis
Progression of nurses within the NHS
report
This report examines the career progression of NHS nurses, how this compares with that of other NHS staff groups and how this has changed over time.
12 April 2024
Regional variation in earnings and the retention of NHS staff in Agenda for Change bands 1 to 4
report
We examine the association between local pay and retention of NHS hospital and community staff in pay bands 1 to 4 of the Agenda for Change framework.
10 April 2024
The short- and medium-term impacts of Sure Start on educational outcomes
report
We study the medium-run effect of Sure Start on academic outcomes, finding large benefits, particularly for children from disadvantaged backgrounds.
9 April 2024
Academic research
The employment and distributional impacts of nationwide minimum wages changes
journal article
We assess the impact of the change in the UK’s minimum wage between 2016 and 2019 on wages, earnings, employment and household incomes.
10 April 2024
Willingness to pay for improved public education and public healthcare systems: the role of income mobility prospects
journal article
These findings are based on more than 19,000 observations from the third round of the Life in Transition Survey.
14 March 2024
Unfunded mandates and taxation
journal article
In mid-2006, the Chinese central government increased the salaries and pensions of civil servants in its coastal areas but a funded mandate in others.
14 March 2024