Policy analyses have addressed a number of actual and proposed reforms to company taxation. Our theoretical analysis of tax neutrality underpinned the proposal by the IFS Capital Taxes Group for a non-distortionary company tax based on an allowance for corporate equity, and we have estimated the revenue cost of this proposal and simulated its effects on company investment. (See Bond, S. et al. (1996) \'Tax reform to promote investment\', Oxford Review of Economic Policy, vol. 12, no. 2.) More recently, we assisted the Institute for Public Policy Research\'s Commission on Public Policy and British

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