Unbiased capital: making tax work for business
- Document type
- Keable-Elliott, India; Papworth, Tom
- Date of publication
- 1 May 2015
- Trends: economic, social and technology trends affecting business, Management & leadership: including strategy, public sector management, operations and production
- Business and management
- Material type
This report recommends creating an Allowance for Corporate Equity (ACE), which would permit an imputed rate of return on equity to be deducted against corporate profits.
This would result in taxes falling solely on economic rents and not returns on investment.
The report also urges the abolition of Stamp Duty Reserve Tax, which increases the bias towards debt, while driving investment away from the UK to countries abroad.
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