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A General Neutral Profits Tax |
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| Authors: | MICHAEL DEVEREUX HAROLD FREEMAN |
| Abstract: | ‘We need investment decisions based on future market assessments, not future tax assessments’ (Chancellor of the Exchequer, Budget Speech 1984) ‘… an ideal tax system would be as neutral as possible towards private decisions’ (US Treasury, 1984, vol. 1, p. 13) |
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