It would probably be best if I started with a statement of my belief. This is that, when inflation reaches anything like 10 percent p.a., it becomes essential to find ways of measuring companies' real profits and that it is these 'real' profits (however defined) which should form the basis of such matters as pricing policy, dividend distributions, and taxation. In this paper, I shall be looking at the extent to which the corporation tax system in the UK assesses real profits rather than paper profits and will try to suggest ways in which the system might be improved.
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Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.
Volume (Year): 1 (1979) Issue (Month): 1 (November) Pages: 11-19 Download reference. The following formats are available: HTML
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Handle: RePEc:ifs:fistud:v:1:y:1979:i:1:p:11-19
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