Taxation pp 119-132 | Cite as

Making Corporations Pay

  • Margaret Wilkinson
Chapter
Part of the Economics Today book series (ET)

Abstract

Taxes on business are taxes on companies’ profits and their impact is on shareholders. Shifting, however, may lead to some of the tax being borne by employees and consumers. In the 1980s, reform of company taxes led to a lower tax rate on a wider base: investment allowances and reliefs were reduced. The debate about the right balance between neutrality and the encouragement of investment goes on.

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Copyright information

© Margaret Wilkinson 1992

Authors and Affiliations

  • Margaret Wilkinson

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