Tax Research briefing sheets are, in effect, blogs that have the potential to enjoy a long life span on key issues that seem to be of recurring importance.
The are ordered alphabetically.
This page, like all others, can be searched by pressing Ctrl and F at the same time, and by then following the on-screen instructions.
Country-by-country reporting - the short briefing
Country-by-country reporting - the full explanation
FAQ: What is happening to UK government investment?
FAQ: What’s the UK government’s income?
Is VAT regressive and if so why do the IFS deny it?
Small Business Taxation in the UK
Tax avoidance, evasion, compliance and planning
Tax and Corporate Responsibility
Tax information exchange – and how to get a workable system
The benefits of country-by-country reporting
The Foundations of Tax Justice
The Tax Gap – and why HM Revenue & Customs have got it wrong
Where 4 Art Thou? – a geographic study of the Big 4 in tax havens
Who are the users of accounts?
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