<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>
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.
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.
A, Auerbach and M, Devereux and H, Simpson. (2007). Taxing corporate income. London: IFS. Available at: https://ifs.org.uk/publications/taxing-corporate-income (accessed: 11 December 2023).
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