The future of corporation tax: my joint submission to the International Monetary Fund

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I made a joint submission to an IMF consultation on the future of corporation tax with Professor Andrew  Baker of Sheffield University on Monday.

The submission was actually about 57,000 words in total as the IMF consultation was in large part about tax spillovers and I am now pleased to record that Andrew and I have the first peer-reviewed journal paper on this subject to be published anywhere now approved for publication in Global Policy journal in 2019. Accompanying it will be a guide on how to undertake the tax spillover analysis we have designed and a draft UK tax spillover assessment.

Right now the attachments to our submission are awaiting publication, but the submission itself is here.

Comments are welcome.


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