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.