Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/282963 
Year of Publication: 
2023
Series/Report no.: 
IFS Report No. R276
Publisher: 
Institute for Fiscal Studies (IFS), London
Abstract: 
This report discusses the temporary full-expensing policy and whether it should be made a permanent part of the corporate tax base.
Subjects: 
Business and investment
Savings, pensions and wealth
Taxes and benefits
IFS Green Budget 2023
Corporate taxes
Firms
Investment
Tax
Productivity
Persistent Identifier of the first edition: 
Document Type: 
Research Report

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