The Corporate Response

Jonas Agell, Peter Englund and Jan Södersten
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Peter Englund: Uppsala University
Jan Södersten: Uppsala University

Chapter 4 in Incentives and Redistribution in the Welfare State, 1998, pp 72-105 from Palgrave Macmillan

Abstract: Abstract The postwar tax policies toward companies had two main goals: to stimulate consolidation among companies and to allow the state to actively steer investment activity. Consolidation was pursued by a combination of tax threats in the form of a high statutory tax rate and good possibilities for companies to form untaxed reserves, that is, to avoid paying taxes by keeping profits in the company. In order to affect investment decisions, a number of special rules were implemented, among which the most important and best known was the investment funds system.

Keywords: Capital Cost; Corporate Response; Capital Gain; Corporate Taxation; Equity Capital (search for similar items in EconPapers)
Date: 1998
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-333-99485-6_4

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DOI: 10.1007/978-0-333-99485-6_4

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