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  1. Corporation tax and investment
    Autor*in: Adam, Stuart; Delestre, Isaac; Nair, Vedanth
    Erschienen: [2022]
    Verlag:  Institute for Fiscal Studies, London

    UK business investment is the lowest in the G7 and among the lowest in the developed world. Tax has a role to play in shaping investment incentives, and the UK's corporate tax system is one of extremes. While the rate of corporation tax (19%) is... mehr

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    UK business investment is the lowest in the G7 and among the lowest in the developed world. Tax has a role to play in shaping investment incentives, and the UK's corporate tax system is one of extremes. While the rate of corporation tax (19%) is exceptionally low, UK investment allowances are amongst the developed world's least generous. As a result, effective tax rates in the UK (a measure which accounts for the generosity of allowances as well as the headline rate) are middling by international standards. But they vary hugely across different kinds of investment, favouring investment in some assets over others and encouraging borrowing to finance investment. In this chapter we look closely at the nature of these distortions. We consider how the large package of corporate tax reductions announced in the recent 'mini-Budget' is likely to shape incentives to invest and what balance it strikes between encouraging domestic investment and attracting profitable ventures from overseas. Finally, we consider the road ahead. We examine the likely impact of rising inflation and interest rates. We emphasise the importance of stability and of setting out a clear long-term plan. And we set out a case for genuine structural reform of corporation tax, which could address distortions to the allocation and financing of investment as well as its level.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9781801031035
    Weitere Identifier:
    hdl: 10419/273013
    Schriftenreihe: IFS report ; R225
    Green Budget 2022 ; chapter 7
    Schlagworte: Business and investment; Taxes and benefits; IFS Green Budget 2022; Corporate taxes; Tax; Public finance; Investment
    Umfang: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  2. Global economic outlook
    heading for a fall?
    Autor*in: Schulz, Christian
    Erschienen: [2022]
    Verlag:  Institute for Fiscal Studies, London

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9781801030991
    Weitere Identifier:
    hdl: 10419/273006
    Schriftenreihe: IFS report ; R222
    Green Budget 2022 ; chapter 1
    Schlagworte: Business and investment
    Umfang: 1 Online-Ressource (circa 30 Seiten), Illustrationen
  3. UK outlook
    why we need to do things differently
    Autor*in: Nabarro, Benjamin
    Erschienen: [2022]
    Verlag:  Institute for Fiscal Studies, London

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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9781801031004
    Weitere Identifier:
    hdl: 10419/273007
    Schriftenreihe: IFS report ; R221
    Green Budget 2022 ; chapter 2
    Schlagworte: Business and investment; Government finances and spending; IFS Green Budget 2022; Government spending; Investment; Research and Development; Price index; Fiscal rules and frameworks; Fiscal performance
    Umfang: 1 Online-Ressource (circa 72 Seiten), Illustrationen
  4. Freeports
    what are they, what do we know, and what will we know?
    Autor*in: Adam, Stuart; Phillips, David
    Erschienen: [2023]
    Verlag:  Institute for Fiscal Studies, London

    In January 2020, the UK government formally announced its intention to create a number of Freeports across the UK, with the aim of promoting job creation and regeneration, boosting trade, investment and innovation, and supporting the 'levelling up'... mehr

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    In January 2020, the UK government formally announced its intention to create a number of Freeports across the UK, with the aim of promoting job creation and regeneration, boosting trade, investment and innovation, and supporting the 'levelling up' agenda. The Freeports offer various tax and customs reliefs, simplified import and export procedures, enhanced trade promotion, and additional support for innovation, increasing their attractiveness to both domestic and international businesses. They also benefit from an injection of seed capital from central government and the full local retention of business rates revenue from qualifying new development, in order to enable investment in complementary infrastructure and skills. This report aims to provide an accessible overview of the Freeports programme, looking at existing evidence on the potential impacts of the policy, and what we may learn about its actual impacts from future evaluation.

     
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    Beteiligt: Lumpkin, Rachel (HerausgeberIn)
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9781801031295
    Weitere Identifier:
    hdl: 10419/282925
    Schriftenreihe: IFS report ; R251
    Schlagworte: Business and investment; Employment and income; Government finances and spending; Taxes and benefits; Trade; Corporate taxes; Tax; Geography; Employment; Government spending; Innovation; Investment; National Insurance contributions; Productivity; Property taxes; Public finance
    Umfang: 1 Online-Ressource (circa 89 Seiten), Illustrationen
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    Die Zählung sollte lauten: R252
  5. Tax and public finances
    the fundamentals
    Autor*in: Delestre, Isaac; Miller, Helen
    Erschienen: [2023]
    Verlag:  Institute for Fiscal Studies, London

    This report highlights 10 key facts about UK tax and public finance policy that will underpin the choices faced by governments in coming decades. mehr

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    This report highlights 10 key facts about UK tax and public finance policy that will underpin the choices faced by governments in coming decades.

     
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  6. Global economic outlook
    how hard will we land?
    Autor*in: Schulz, Christian
    Erschienen: [2023]
    Verlag:  Institute for Fiscal Studies, London

    The fight against inflation continues to dominate the global economic policy agenda. mehr

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    The fight against inflation continues to dominate the global economic policy agenda.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/282955
    Schriftenreihe: IFS Green Budget ; chapter 1
    IFS report ; [R278]
    Schlagworte: Business and investment; IFS Green Budget 2023; Inflation; Fiscal performance
    Umfang: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  7. UK outlook
    fallout
    Autor*in: Nabarro, Ben
    Erschienen: [2023]
    Verlag:  Institute for Fiscal Studies, London

    The UK economy remains stuck between weak growth on the one hand and the risk of persistently high inflation on the other. mehr

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    The UK economy remains stuck between weak growth on the one hand and the risk of persistently high inflation on the other.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/282956
    Schriftenreihe: IFS Green Budget ; chapter 2
    IFS report ; R278
    Schlagworte: Government finances and spending; IFS Green Budget 2023; Government spending; Business and investment; IFS Green Budget 2023; Inflation; Fiscal performance
    Umfang: 1 Online-Ressource (circa 84 Seiten), Illustrationen
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    Die Zählung sollte lauten: R279
  8. Full expensing and the corporation tax base
    Autor*in: Adam, Stuart; Miller, Helen
    Erschienen: [2023]
    Verlag:  Institute for Fiscal Studies, London

    This report discusses the temporary full-expensing policy and whether it should be made a permanent part of the corporate tax base. mehr

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    This report discusses the temporary full-expensing policy and whether it should be made a permanent part of the corporate tax base.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
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    Format: Online
    Weitere Identifier:
    hdl: 10419/282963
    Schriftenreihe: IFS Green Budget ; chapter 10
    IFS report ; [R276]
    Schlagworte: Business and investment; Savings, pensions and wealth; Taxes and benefits; IFS Green Budget 2023; Corporate taxes; Firms; Investment; Tax; Productivity
    Umfang: 1 Online-Ressource (circa 28 Seiten), Illustrationen