Follow us
Publications Commentary Research People Events News Resources and Videos About IFS
Home Research areas Tax and benefit system Research by area of tax Business taxation

Business taxation

IFS research on business taxation spans a number of topics, including:

  • analysis of the amount of revenue raised from UK corporation tax;
  • the effect of corporate taxation on firms’ decisions;
  • the taxation of small firms (including the boundaries between employment and self-employment);
  • stamp duty on share prices;
  • UK dividend tax reforms.

A number of our projects have analysed the international aspects of corporate taxes – in particular, how corporate tax systems compare, how they interact (including issues surrounding tax competition) and how they affect firms’ decisions over where to locate profits and real investments.


Contact IFS on 020 7291 4800 or

Stuart Adam
Senior Economist
Helen Miller
Deputy Director