Why has the UK corporation tax raised so much revenue?

Fiscal Studies

Volumn 25, Issue 4, 2004, Pages 367-388

  Devereux, Michael P ^a   Griffith, Rachel ^b   Klemm, Alexander ^b  

^a UNIVERSITY OF WARWICK   (United Kingdom)

^b UNIVERSITY COLLEGE LONDON   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 11444251851     PISSN: 01435671     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1475-5890.2004.tb00543.x     Document Type: Review

References (10)

1. Devereux, M. P. and Griffith, R. (2003), 'Evaluating tax policy for location decisions', International Tax and Public Finance, vol. 10, pp. 107-26.
2. _, _ and Klemm, A. (2002), 'Corporate income tax reforms and international tax competition', Economic Policy, vol. 17, pp. 450-95.
3. _ and Klemm, A. (2004), 'Measuring taxes from income on capital: evidence from the UK', in P. B. Sørensen (ed.), Measuring the Tax Burden on Capital and Labour, Cambridge, MA: MIT Press.
4. _, Lammersen, L. and Spengel, C. (2000), The Effective Levels of Company Taxation in the Member States of the EU, report prepared for the European Commission.
5. European Commission (2002), Company Taxation in the Internal Market, COM(2001) 582 final, Brussels.
6. Eurostat (1998), Structures of the Taxation Systems in the European Union, Luxembourg: Office for Official Publications of the European Communities.
7. Inland Revenue (1997), 'Companies and their shareholders: tax changes to promote investment by companies', Inland Revenue Press Release no. 2, 2 July.
8. _ (1998), 'A modern system for corporation tax payments', Inland Revenue Press Release no. 9, 17 March.
9. Mendoza, E. G., Razin, A. and Tesar, L. L. (1994), 'Effective tax rates in macroeconomics: cross country estimates of tax rates on factor incomes and consumption", Journal of Monetary Economics, vol. 34, pp. 297-323.
10. OECD (2001), Tax Ratios: A Critical Survey, Tax Policy Studies no. 5, Paris: Organisation for Economic Cooperation and Development.