Skip to main content
SpringerLink
Log in

Investment Incentives

A comparative analysis of the systems in the EEC, the USA and Sweden

  • Book
  • © 1977

Overview

Authors:
  1. Barry Bracewell-Milnes

    1. Institute for Fiscal Studies, Erasmus University, Rotterdam, The Netherlands

    View author publications

    You can also search for this author in PubMed   Google Scholar

  2. J. C. L. Huiskamp

    1. Institute for Fiscal Studies, Erasmus University, Rotterdam, The Netherlands

    View author publications

    You can also search for this author in PubMed   Google Scholar

This is a preview of subscription content, log in via an institution to check access.

Access this book

Log in via an institution
eBook USD 39.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book USD 54.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Other ways to access

Licence this eBook for your library

Institutional subscriptions

Table of contents (13 chapters)

  1. Front Matter

    Pages 1-10
    Download chapter PDF

  2. Summary

    • Barry Bracewell-Milnes, J. C. L. Huiskamp
    Pages 11-12

  3. Glossary

    • Barry Bracewell-Milnes, J. C. L. Huiskamp
    Pages 13-16

  4. Why investment incentives matter

    • Barry Bracewell-Milnes, J. C. L. Huiskamp
    Pages 17-19

  5. What ‘investment incentive’ means

    • Barry Bracewell-Milnes, J. C. L. Huiskamp
    Pages 20-22

  6. What investment incentives are for

    • Barry Bracewell-Milnes, J. C. L. Huiskamp
    Pages 23-25

  7. Catalogue of investment incentives

    • Barry Bracewell-Milnes, J. C. L. Huiskamp
    Pages 26-45

  8. Technicalities of investment incentives

    • Barry Bracewell-Milnes, J. C. L. Huiskamp
    Pages 46-70

  9. Country-by-country classification

    • Barry Bracewell-Milnes, J. C. L. Huiskamp
    Pages 71-85

  10. Incentives and discouragements

    • Barry Bracewell-Milnes, J. C. L. Huiskamp
    Pages 86-101

  11. Tax incentives and the system of corporation tax

    • Barry Bracewell-Milnes, J. C. L. Huiskamp
    Pages 102-112

  12. The logic of an incentive system

    • Barry Bracewell-Milnes, J. C. L. Huiskamp
    Pages 113-119

  13. The costs and benefits of investment incentives

    • Barry Bracewell-Milnes, J. C. L. Huiskamp
    Pages 120-125

  14. The choice of investment incentive

    • Barry Bracewell-Milnes, J. C. L. Huiskamp
    Pages 126-135

  15. Back Matter

    Pages 137-143
    Download chapter PDF
Back to top

Keywords

About this book

Modern society cannot function without a high level of investment, just as it cannot function without a high level of taxation (or its equivalent in communist countries). Both investment and taxation (as a source of government revenue) are important for the level of production and employment. No wonder then that governments are faced with an increasing dilemma between higher taxation on the one hand and the need for stimulating investment by tax reductions or allowances on the other. Related to this is the choice between a market economy which is as free as possible and detailed governmental measures for monitoring and steering investments, not only with the intention to promote economic growth but to further a nu mb er of other social interests as weil. This is to some extent a political issue but the decisions it involves should still be based on sound economic facts and considerations. In many countries one of the important instruments for stimulating and steering investment is the introduction oi\modification of investment incentives within the framework of the tax system. The present book gives a lot of information on this subject. It endeavours to create a conceptual order in the somewhat chaotic multitude of incentives practised by the main industrial countries and studies their economic effects. The authors are weil equipped to do this because they were c10sely involved in the study on this subject made by Erasmus U niversity Rotterdam at the request of the Common Market Com­ mission.

Authors and Affiliations

  • Institute for Fiscal Studies, Erasmus University, Rotterdam, The Netherlands

    Barry Bracewell-Milnes, J. C. L. Huiskamp

Bibliographic Information

  • Book Title: Investment Incentives

  • Book Subtitle: A comparative analysis of the systems in the EEC, the USA and Sweden

  • Authors: Barry Bracewell-Milnes, J. C. L. Huiskamp

  • DOI: https://doi.org/10.1007/978-94-017-4408-9

  • Publisher: Springer Dordrecht

  • eBook Packages: Springer Book Archive

  • Copyright Information: Springer Science+Business Media Dordrecht 1977

  • Softcover ISBN: 978-90-200-0499-1Published: 01 January 1977

  • eBook ISBN: 978-94-017-4408-9Published: 21 November 2013

  • Edition Number: 1

  • Number of Pages: 143

  • Topics: Public Economics

Publish with us

Policies and ethics

Back to top

Search

Navigation