Why corporation tax should be scrapped: bringing capital taxation into the 21st century

Cover image
Document type
Discussion paper
Zuluaga, Diego
Institute of Economic Affairs
Date of publication
1 September 2016
IEA Discussion Paper. No. 74
Trends: economic, social and technology trends affecting business
Business and management
Material type

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This discussion paper aims to show that there is a clear and straightforward case for abolishing corporation tax in the United Kingdom.

Proposals for radical reform of capital income taxation are reviewed, and a shift towards the taxation of firms’ distributed profits at the shareholder level is proposed as the most suitable and efficient replacement.

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