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Taxing corporate income

Published on 20 April 2007

This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.

<p><p>The focus of this paper is developments since the Meade Report that impact on the effects of taxes on companies and the relationship between corporate and personal income taxes. </p><p></p><p> </p><p><em class="bold">PLEASE NOTE</em>: this paper represents draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission. </p><p></p><p></p></p>

Authors

Michael Devereux

Michael Devereux

Research Associate University of Oxford and Oxford Centre for Business Taxation

Michael joined the IFS in 1982 and he has been a Research Fellow since 1990 and a Professor of Economics at the University of Oxford.

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Helen Simpson

Alan Auerbach

Research Associate University of California, Berkeley

Alan is a Research Associate of the IFS and the Robert D. Burch Professor of Economics and Law, University of California, Berkeley.