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Inflation : the achilles' heel of corporation tax

Author: John King; Charles Wookey
Publisher: London : Institute for Fiscal Studies, ©1987.
Series: IFS report series, no. 26.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
The report investigates the effect of inflation on the existing corporation tax regime as compared with the pre-1984 system; the extent to which the new regime provides an incentive or disincentive to corporate investment; the effect of reintroducing stock relief; and whether an inflation-adjusted profits tax base or a cash flow tax base would perform better than the existing regime.
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Document Type: Book
All Authors / Contributors: John King; Charles Wookey
ISBN: 0902992635 9780902992634
OCLC Number: 18835426
Description: 90 pages ; 21 cm.
Series Title: IFS report series, no. 26.
Responsibility: John King and Charles Wookey.

Abstract:

The report investigates the effect of inflation on the existing corporation tax regime as compared with the pre-1984 system; the extent to which the new regime provides an incentive or disincentive to corporate investment; the effect of reintroducing stock relief; and whether an inflation-adjusted profits tax base or a cash flow tax base would perform better than the existing regime.

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