Bridge over ocean
1 January 1945 Financial Analysts Journal Volume 1, Issue 1

Do High Corporate Taxes Deter Investment? (a review)

  1. Helen Slade

Despite arguments that a high rate of corporate income tax discourages investment, this article suggests that high taxes may reduce the riskiness of new investments to such an extent that the profit retained after taxes will be in exactly the same proportion to the risk as if no corporate tax existed.

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