Macdonald, Graeme; Whitehouse, Edward - In: Fiscal Studies 14 (1993) 1, pp. 107-126
The government’s overhaul of the direct tax system, including the 1984 reforms to the Corporation Tax, the introduction of Independent Taxation and in 1993, the introduction of ‘pay and file’ for companies, has so far left the taxation of the self-employed relatively untouched. Despite...