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- W2047683852 abstract "The effect of different forms of investment incentive on the composition of the capital stock among assets differing in durability has been a subject of intermittent and unresolved controversy ever since fiscal experiments in this field were initiated. In the United Kingdom disagreement has mainly focussed on the now defunct investment allowances. Black (I959), for example, suggested that they 'discriminate ... in favour of the firm which turns its capital over fastest' (p. 47); whereas Prest (I970) regarded them as 'fairly neutral between short and long lived capital equipment' (p. 344). The argument in the United Kingdom has subsided since the simplification of capital allowances in I972; but it has been maintained in the United States by periodic variations in the investment tax credit. There the case for a uniform rate of credit rather than the present rates, differentiated inversely with asset life, continues to be debated. A recent comparison of all known forms of investment incentive by Boadway (I978) appeared to settle the matter on the basis of a general criterion. He concluded that uniform" @default.
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- W2047683852 date "1982-09-01" @default.
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- W2047683852 title "Criteria for Efficient Capital Allocation" @default.
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- W2047683852 doi "https://doi.org/10.2307/2232558" @default.
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