The Viewed Importance of Investment Tax Incentives By Virginia Decision Makers.
调查企业高管对投资税收激励在设备购置决策中重要性的看法，发现经济衰退时激励效果最差，刺激需求比直接税收激励更能促进投资。
Abstract Business corporate executives were surveyed to obtain their perceptions of the importance of certain investment tax incentives in deciding to acquire new equipment. The responses were analyzed to determine if the viewed importance of tax incentives by business decision makers varies depending on the unused output capacity of their firms. The findings suggest that the effectiveness of investment tax incentives may be lowest during a period of economic recession. Also, business investment activity may be stimulated by a tax policy which generates additional demand for products and services, rather than one which offers investment tax incentives.