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

Michael Sumner

Applied Economics, 1998, vol. 30, issue 1, 57-62

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.

Date: 1998
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DOI: 10.1080/000368498326146

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