Why has the UK corporation tax raised so much revenue?

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...

书目详细资料
Main Authors:	Devereux, M, Griffith, R, Klemm, A
格式:	Journal article
出版:	2004

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