Tax incentives and investment policy: A survey report on the United Kingdom manufacturing industry

Abstract

Abstract This paper is concerned with the effects of tax incentives on the investment policies of companies. The issue is examined on the basis of a questionnaire survey conducted among a large sample of firms in the United Kingdom manufacturing industry. The main findings from the survey are that taxation and tax incentives are not major factors in the investment decisions of companies. Although taxation does not appear to be a major factor in companies' investment decisions, it does emerge as a subordinate element in a complex decision situation and large companies are shown to be more alert and responsive to tax advantages than medium‐sized or small companies.

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