Taxation of companies

Understand this issue

The Spring Budget explained

podcast

We provide our analysis on the Chancellor's Spring Budget.

16 March 2023

Taxes could be cut within broader reforms

comment

"The Chancellor doesn’t need to wait for fiscal headroom to reform public finances" says Helen Miller in The Telegraph.

2 November 2023

At last, we are back to a normal budget, but don’t expect many treats

comment

"A stagnant economy leaves little room for either more spending or less tax." Paul Johnson writes for the Times ahead of Wednesday's Spring Budget.

13 March 2023

Policy analysis

Enlisting consumers in tax enforcement: a policy review

comment

This paper examines the rise of consumer incentives in tax enforcement and the conditions under which they can enhance compliance and raise revenue.

31 March 2025

Full expensing and the corporation tax base

report

This report discusses the temporary full-expensing policy and whether it should be made a permanent part of the corporate tax base.

6 October 2023

Long-term costs of full expensing much lower than official estimates suggest

press release

A new report discusses the temporary full-expensing policy and whether it should be made a permanent part of the corporate tax base.

6 October 2023

Academic research

Effective tax rates, firm size and the global minimum tax

working paper

We document new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries.

24 March 2025

Fiscal Studies, Volume 44, Issue 1

journal issue

Fiscal Studies, Volume 44, Issue 1: Symposium: the global minimum tax

20 March 2023

Empirical evidence on the global minimum tax: What is a critical mass and how large is the substance-based income exclusion?

journal article

This paper presents empirical evidence on the proposed global minimum tax (GMT) of the OECD's Pillar 2.

20 March 2023