The importance of certain tax incentives in business investment decision making: the views of business decision makers

Business corporate executives in the State of Virginia were surveyed for their viewed importance of the investment tax credit and the accelerated cost recovery system on their decision making for new equipment. The executives were divided into groups based upon the reported amount of expected future unused capacity of their firms. The statistical analysis of the groups indicates that decision makers operating relatively close to full output capacity view investment tax incentives as more important than do all others. Consistent with much of the past research, the findings of this study show that the impact of tax incentives on decision making is only modest. However, the-findings also indicate that the viewed importance of investment tax incentives by decision makers is lowest during the period of an economic recession. This suggests that public policy decision makers currently are using investment tax incentives during a period when they will have the least impact.

Name thesis:degree_name

Ph. D.

Level thesis:degree_level

doctoral

Discipline thesis:degree_discipline

Public Administration and Public Affairs

Department dc:contributor.department

Public Administration and Public Affairs

Grantor dc:publisher

Virginia Polytechnic Institute and State University

Year dc:date.issued

1983

Author dc:creator

• Rose, Clarence C.

Chair dc:contributor.committeechair

• Dickey, John W.

Committee members dc:contributor.committeemember

• Wamsley, Gary L.
• Goodsell, Charles T.
• Levy, John M.
• O'Neil, Cherie J.
• Bozeman, Barry

Statement dc:rights

• In Copyright

Licence dc:rights.uri

• http://rightsstatements.org/vocab/InC/1.0/

Language dc:language.iso

en_US

Handle dc:identifier.uri

http://hdl.handle.net/10919/76449

OAI identifier oai:identifier

oai:vtechworks.lib.vt.edu:10919/76449