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What Can Private Investment Incentives Accomplish? The Case of the Investment Tax Credit

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  • Gravelle, Jane G.

Abstract

Focuses on recent proposals to reinstate an investment credit directed at equipment. Discusses arguments based on countercyclical reasons that favor temporary credits or a permanent subsidy.

Suggested Citation

  • Gravelle, Jane G., 1993. "What Can Private Investment Incentives Accomplish? The Case of the Investment Tax Credit," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(3), pages 275-290, September.
  • Handle: RePEc:ntj:journl:v:46:y:1993:i:3:p:275-90
    DOI: 10.1086/NTJ41789020
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    Cited by:

    1. Matt Benge, 1998. "Depreciation Provisions and Investment Incentives under Full Imputation," The Economic Record, The Economic Society of Australia, vol. 74(227), pages 329-345, December.
    2. Martin Falk, 2016. "Austria 2025 – Corporate Investment in Austria. Stylised Facts, Impacts, Determinants and Investment Policies," WIFO Studies, WIFO, number 59183, February.

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