The Perceived Effects of Tax Policy on Corporate Investment Intentions.
通过对财富1000强企业的问卷调查，发现企业认为税收条款对固定资产投资的刺激作用很小。
Abstract Historically, Congress and various administrations have utilized tax policies designed, in part, to influence investment as an attempt to stimulate the economy. Many of these tax measures can be classified as "supply-side" measures. However, the efficacy of such policies is questionable. This article presents the results of a mail questionnaire survey of Fortune 1000 firms. The survey attempts to assess the impact and importance of various tax provisions on the firms' decisions to acquire fixed assets. The results indicate that the respondents perceive these provisions to have a very small overall effect on stimulating their firms' investments in fixed assets.