1989 | OriginalPaper | Chapter
Investment, Finance and Corporate Tax Policy
Author : G. J. Anderson
Published in: Factors in Business Investment
Publisher: Springer Berlin Heidelberg
Included in: Professional Book Archive
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Throughout the postwar era there has been much concern in the western world about low productivity growth. The potential for embodying technical change and productivity improvememt in capital re-equipment has prompted economists to advocate policies that increase investment flows. These policies were intended to acheive this end via various tax incentives to agents that favourably influence their perceived cost of capital or cash flow position.