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The research catalogue is an archive of ESRC-funded grants and outputs. Links, files and other content will no longer be maintained or updated after April 2014.

Business, taxation and welfare

This project aims to undertake and disseminate multi- and inter-disciplinary research which will inform government policies in the field of business taxation.

The research will address three broad questions:

  • What are the effects of taxes on business behaviour?
  • What are the effects of business behaviour on social welfare?
  • How do, and should, governments design and administer business taxes?

By business behaviour, we include the location, scale and type of investment, the sources and uses of finance, the determination of employment and wages, the extent to which profit is shifted between locations, and the ways in which tax is passed on to individuals though lower returns, lower wages or higher prices. By business tax, we include any tax which affects such behaviour, including its design and administration.

The research will examine business taxation in an international context. It will specifically address two key issues: the heterogeneity of firms, and the dynamic nature of business behaviour under uncertainty. It will develop and use newly-available microeconomic datasets, which permit detailed analysis of business behaviour and which can allow for heterogeneity between different types of firms.

Further information

Centre for Business Taxation contact: Prof Michael Devereux

ESRC contact: Glen Noble

Centre for Business Taxation website: