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Journal article

Tax and Brexit

Abstract:

It has been suggested that Brexit creates opportunities for the UK to become a tax haven with low rates of tax and new tax incentives. The opportunities created should not be exaggerated. On the one hand, some of the actions now being mooted, such as the further reduction of corporation tax, could have been taken regardless of the decision to leave the EU. On the other hand, the UK has played a leading role in formulating the OECD’s action points to combat base erosion and profit shifting (BE...

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Publication status:
Published
Peer review status:
Peer reviewed

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Publisher copy:
10.1093/oxrep/grx020

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Institution:
University of Oxford
Oxford college:
Worcester College
Role:
Author
Publisher:
Oxford University Press Publisher's website
Journal:
Oxford Review of Economic Policy Journal website
Volume:
3
Issue:
suppl_1
Pages:
S79-S90
Publication date:
2017-03-10
Acceptance date:
2017-01-31
DOI:
EISSN:
1460-2121
ISSN:
0266-903X
Source identifiers:
687255
Keywords:
Pubs id:
pubs:687255
UUID:
uuid:4011bb80-edd5-4a19-9bfe-7c409445f59b
Local pid:
pubs:687255
Deposit date:
2017-03-28

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