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

被引：0
|
作者：
Sumner, M [1 ]
机构：
[1] Univ Sussex, Sch Social Sci, Brighton BN1 9QN, E Sussex, England
来源：
APPLIED ECONOMICS | 1998年 / 30卷 / 01期
关键词：
D O I：
10.1080/000368498326146
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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.
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页码：57 / 62
页数：6
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