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...

Бүрэн тодорхойлолт

Номзүйн дэлгэрэнгүй
Үндсэн зохиолчид: Devereux, M, Griffith, R, Klemm, A
Формат: Journal article
Хэвлэсэн: 2004