Tax Reform to Promote Investment.
In this paper we explain why the current UK corporation tax discourages investment, consider how large this effect is likely to be, and discuss how this tax bias against corporate investment can best be eliminated. The present corporation tax does not raise the cost of capital for all types of inves...
| Main Authors: | , , |
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| Format: | Journal article |
| Language: | English |
| Published: |
1996
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