Reforming capital taxes

November 19, 2016 6:00 AM

Taxes on capital income are poorly designed. In particular, the UK corporate tax system is a mess, fundamentally designed for another age. It’s in desperate need of comprehensive reform. Capital gains tax and corporation tax are taxes on income streams which are particularly harmful to economic performance. They should be abolished in their current form and replaced with an income tax that captures distributions, not profits.

Read the full paper here

 

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