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Tax Remission as a Means of Influencing Cyclical Fluctuations

Kenyon E. Poole
Quarterly Journal of Economics 1939 53(2), 261
Public investment may need to be supplemented as a means of stimulating recovery, 262. — Tax remission encourages entrepreneurs in two ways, 262. — No danger of encouraging development of excess capacity, 264. — Criteria for allotment of Tax Certificates, 267. — Mechanism of allotment, 269. — The magnitude of the plan, 271. — Inflexibility, 271. — Tax Remission versus Public Works, 273.