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Marginal rates of corporation tax: a disaggregated analysis

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  • Colin Mayer
  • Nick Morris

Abstract

While distributional considerations are paramount in the design of personal taxation, they are virtually absent from discussions about company taxation. Few financial journalists have made their careers from articles analysing the implications of the Budget for 'a typical 100-man firm in Sheffield earning £1m with one dependent subsidiary and an overdraft of £50,000'. Instead,, most attention has focused on the incentives provided by company taxes for investment, employment and borrowing, and the consequences for the real and financial decisions of the firm. While the previous article has therefore tackled a much neglected topic in the Public Finance literature, no analysis of corporate taxation would be complete without an assessment of its repercussions on company behaviour, and its is to this issue that this second paper is devoted.

Suggested Citation

  • Colin Mayer & Nick Morris, 1982. "Marginal rates of corporation tax: a disaggregated analysis," Fiscal Studies, Institute for Fiscal Studies, vol. 3(2), pages 142-160, July.
    • Handle: RePEc:ifs:fistud:v:3:y:1982:i:2:p:142-160
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