Earlier this week, The Taxpayers’ Alliance published a policy brief that I wrote on corporation tax. The report looks at the efficiency, fairness, simplicity, and predictability of the corporation tax system and finds it failing on all counts. The recent furore over various UK Uncut campaigns are used to argue that the corporation tax system is not understood by either the general public or journalists. Bottom line: corporations don’t pay tax, people do. And not necessarily who you think.