In this latest Conservative Way Forward publication, Matthew Elliott, Matthew Sinclair and Corin Taylor of The Taxpayers’ Alliance, set out how corporate tax rate cuts can actually increase revenue growth.
They explore existing evidence setting out the benefits of corporate tax rate cuts and then provide new empirical evidence; a panel data regression suggesting that low corporate tax rates are associated with high corporate tax revenue growth and a survey of high income OECD countries that have seen revenue gains after cutting rates.
© Copyright Conservative Way Forward 1991-2010