Inflation non-neutralities in the UK corporation tax

Corporation tax in the UK is based on an estimate of historic cost company profits. The present system was introduced in the 1984 Budget and has been in full effect since the end of the transitional period in 1986. The consequences of inflation in combination with this tax base were well known at the time.

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Year of publication:	1990
Authors:	Bond, Stephen ; Devereux, Michael ; Freeman, Harold

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Type of publication:	Article
Language:	English
Notes:	Bond, Stephen, Devereux, Michael and Freeman, Harold (1990) Inflation non-neutralities in the UK corporation tax. Fiscal Studies, 11 (4). pp. 21-28.
Other identifiers:	10.1111/j.1475-5890.1990.tb00143.x [DOI]
Source:	BASE

Persistent link: https://www.econbiz.de/10011423204