Why has the UK corporation tax raised so much revenue?
We analyse a puzzle in the UK corporation tax: by both historic and international standards corporation tax revenues have been high while the statutory rate has been low. Possible explanations include the following: changes in tax law that may have increased effective tax rates; other factors such a...
| Main Authors: | , , |
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| פורמט: | Journal article |
| יצא לאור: |
2004
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