Company taxation and innovation policy.
This chapter begins with a discussion of four issues in company taxation. First, we assess the recent government consultation document on reform to corporation tax, which looks at possible changes to the rules for calculating taxable income. (This follows a series of reforms to the taxation of corpo...
Main Authors: | , , , , |
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Other Authors: | |
Format: | Book section |
Language: | English |
Published: |
IFS
2003
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