Corporation Tax

Devereux, Michael (2013) Corporation Tax. In: The Addington Society Meeting, 27/02/2013, London School of Economics. (Unpublished)

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The UK tax bills of groups such as Starbucks, Google and Amazon have been much in the news. This is provoking debate in many quarters as to how the system might be fixed – if indeed it needs fixing. Professor Michael Devereux discusses how corporation tax might develop, starting with some basic principles (on what principles should the tax base be allocated); looks at some alternatives (e.g. is taxing profit a good idea; what about withholding taxes on dividends or other routes); and talks about transitional issues and other constraints on change.

Item Type: Conference or Workshop Item (Keynote)
Keywords: corporate taxation
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 20 Mar 2013 16:07
Last Modified: 23 Oct 2015 14:08

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