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Inflation non-neutralities in the UK corporation tax

Author

Listed:
  • Steve Bond

    (Institute for Fiscal Studies and Nuffield College, Oxford)

  • Michael Devereux

    (Institute for Fiscal Studies and University of Oxford)

  • Harald Freeman

Abstract

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.

Suggested Citation

  • Steve Bond & Michael Devereux & Harald Freeman, 1990. "Inflation non-neutralities in the UK corporation tax," Fiscal Studies, Institute for Fiscal Studies, vol. 11(4), pages 21-29, November.
    • Handle: RePEc:ifs:fistud:v:11:y:1990:i:4:p:21-29
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    Cited by:

    1. Hasan Bakhshi & Andrew Haldane & Neal Hatch, 1999. "Some Costs and Benefits of Price Stability in the United Kingdom," NBER Chapters, in: The Costs and Benefits of Price Stability, pages 133-198, National Bureau of Economic Research, Inc.
    2. Anandi Sahu, 2008. "Degrees of tax indexation and nominal interest rates: Effects of inflation on incentives to save and invest," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 32(1), pages 91-104, January.

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