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The corporate tax system: the good, the bad and the ugly

Last week’s IFS/CIOT lecture ‘Are we heading towards a corporate tax system fit for the 21st century?’ was held in the Great Room of the RSA under the 18th century mural The Progress of Human Knowledge and Culture. Listening to the lecture and subsequent panel discussion took my mind not to painting but to music and in particular the haunting two-note melody that Ennio Morricone composed for The Good The Bad and The Ugly. This was not of course a reflection on the speakers themselves but upon their content.

Mike Devereux provided an academic analysis of the corporate tax system setting out why he thought that this was a bad system and that the OECD’s BEPS project was going to promote the wrong behaviour ...

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