This chapter analyses the economic situation in the UK as it attempts to recover from the financial and economic crisis that began in 2008. In particular, we focus on the probability that the fiscal consolidation, introduced by the new coalition government in 2010, is likely to be expansionary...

This report assesses the current competitiveness of the UK corporate tax system relative to other G20 countries. We measure competitiveness using two widely employed indicators: the effective average tax rate (EATR) and the effective marginal tax rate (EMTR). Theory and empirical evidence...

This is the data on corporate income tax systems that has been collected by the Oxford University Centre for Business Taxation and is now made publicly available on the CBT website. The briefing note (see http://www.sbs.ox.ac.uk/centres/tax/Pages/Reports.aspx), which refers to the state of the...