Permanent and transitory effects of fiscal policy on investment in the UK

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Abstract:

A major change in the British corporate tax system had only a weak effect on the level of manufacturing investment, but caused a large and highly significant reduction in its seasonal variance. The explanation of this change sheds new light on the impact of pre-announced tax changes.

Document Type: Research Article

DOI: http://dx.doi.org/10.1080/000368498326146

Publication date: January 1, 1998

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