Corporate taxes

On 5 September we will know which of the two is the next Conservative Party leader - and therefore Prime Minister - so their visions for tax and spending matter.

This presentation was given at an LSE Taxation Seminar.

The government is consulting on whether to introduce an online sales tax to pay for a reduction in business rates. Would that be a good idea? How might it work in practice, and what would be the effects on businesses, consumers and the high street?

The source of top incomes, who gets them and how they are taxed is important for understanding inequalities. How have top incomes and their source been changing over time? Who is in the top 1% - are they employees, or business owners or rentiers? How much tax do the top pay and should they pay more?

This note shows the results on firm size and effective tax rates for the Dominican Republic, where the corporate statutory tax rate is 27% in 2015.

This note shows the results on firm size and effective tax rates for Honduras, where the corporate statutory tax rate is 25%.

This note shows the results on firm size and effective tax rates for Uganda, where the corporate statutory tax rate is 30%.

This note shows the results on firm size and effective tax rates for Ethiopia, where the corporate statutory tax rate is 30%.