The Hunt For Footloose Capital: How To Tax A Multinational

11th November 2022

From the Institute for Fiscal Sturdes.

Recent decades have witnessed falling corporation tax rates across the developed world. In the UK, the main rate of corporation tax has fallen from over 50% in the 1970s to just 19% today.

In this lecture IFS research economist Isaac Delestre explores the global trends that have driven these changes: asking, who ultimately bears the burden of corporation taxes in a globalised world and why some multinational companies seem to pay so little.