Corporate taxation and investment: the implication of the 1984 tax reform
The text discusses the 1984 Budget which proposed to change the corporate tax system in the United Kingdom. The author presents investments and examines them in depth to see whether different decisions would have been made had the post 1986 system of allowances and tax rates applied.
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Assessing the impact of investment incentives
Data processing and office equipment
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3l March accelerated capital allowances appraisal approved assessed assets attractiveness of investment benefit calculated capacity capital expenditure capital intensive capital investment cash flow company's cost of capital depooling equipment finance director financial evaluation firm's firms funds haulage impact important increase indirect effect industry interviewee investment decisions investment programme l00 per cent l984 Budget l984 Finance Act l984 system l984 tax system liquidity machine mainstream corporation tax major manufacturing million multinational operating pharmaceutical plant and machinery post l986 system post l986 tax potential project returns purchase rate of return recent reduced regional development grants relatively replacement result sector significant significantly stock relief strategic subsidiary substantial surplus ACT target tax based tax changes tax considerations tax incentives tax losses tax payments tax position tax regime taxable profits taxation transitional arrangements turnover UK company UK tax system unlikely vehicles writing down allowances