Recent Release | 10 Mar 2023

The case for a permanent investment deduction

Scenarios & Macroeconomic Modelling

Oxford Economics

This report is CBI‘s business case for a successor to the super-deduction regime. It investigates policy options the UK can deploy to maintain its global tax competitiveness and avoid a drop in business investment.

Background to the research:

CBI analysis, conducted in collaboration with Oxford Economics, shows that a permanent investment deduction (100% full expensing) could unlock:

About the team

Our economic consulting team are world leaders in quantitative economic analysis, working with clients around the globe and across sectors to build models, forecast markets and evaluate interventions using state-of-the art techniques. Lead consultants on this project were:

Felicity Hannon

Felicity Hannon

Associate Director
Climate Scenarios & Macroeconomic Modelling

Daniel Moseley

Lead Economist
Scenarios and Macro Modelling

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