In a previous issue of this journal (Volume 24, Number 4, October-December 1997), R. Goss and P. Marlow commented on work recently published in the journal on the econometric testing of investment incentives for British shipping. This paper does not comment directly on these papers, but rather on the recent contribution in this area made by Goss and Marlow. Goss and Marlow suggest a possible way forward would be to develop similar analyses for fleets of other countries besides the United Kingdom. The author has reservations about pursuing this or any of the other lines of research mentioned in their paper until at least some empirical work has been carried out to verify the assumption on which all the econometric work undertaken so far rests. He then explains why assuming away the possibility that companies may have different tax positions and the possibility that their tax positions may change from year to year could affect the results of the econometric analysis.

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  • Corporate Authors:

    Taylor & Francis

    4 Park Square, Milton Park
    Abingdon,   United Kingdom  OX14 4RN
  • Authors:
    • Gardner, Brendon J
  • Publication Date: 1999-4


  • English

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  • Accession Number: 00763634
  • Record Type: Publication
  • Files: TRIS
  • Created Date: May 24 1999 12:00AM