因為課本是原文書 雖然用雅虎或google翻譯還是覺得怪怪 老師教我們自己看 內容大意是 投資稅收抵免和折舊沖銷 原文 The investment tax credit first came into being in 1962,just after the recessio -n of 1960-61.The credit is essentially a percentage subsidy on investment.As i -t applied in the United State from 1962 through 1986,it subsidized investment in equipment only.The investment tax credit is part of the variable z in Equati -on 11.11(注1) for the rental price of capital.A 10 percent investment credit a -dds 0.1 to z.A permanent investment credit creates an incentive for a permanen -tly higher capital stock,so it stimulates a burst of net investment as the eco -nomy makes the transition to the higher stock. 注1:(1-u)R^K=(R+d)(1-z)P^K u=稅收 R^K=資本租金價格 R=利率 d=折舊 z=抵減率 google翻譯如下: 投資稅收抵免首次誕生於1962年的衰退中，1960-1961杏用本質上士一個百分比補貼投資。 適用於在美國從1962年通過1986年，投資補貼在設備投資抵免。是變量z系列方程11.11 （注1）的租金價格。百分之十的投資信貸增加0.1永久性投資性代創造基力永久更高的資 本存量，因此，刺激了一陣投資淨額為使經濟過度到更高的股票。 我看的似懂非懂 是說增加投資稅收抵免能刺激投資 就這樣嗎? 希望有人能指正或補充 3Q But there are pitfall in the systematic use of changes in the investment credit to stabilize the economy.If firms anticipate that an investment tax credit wil -l be enacted during a recession,then a forecast of a recession could lead fir -ms to hold back on investment and help bring on the recession.These are the fi -ndings of Lawrence Christiano of Northwestern University,whose work shows that the anticipation of changes in the investment tax credit can actually increase the volatility of investment. google翻譯如下: 但也有缺陷的系統使用的變化，投資信貸穩定經濟。如果公司預計，投資稅收抵免在衰退 期間將被立法通過那預期的衰退可能會阻礙企業投資和加速衰退，這些是西北大學勞倫斯 克里斯研究表明的。預期的變化，使投資稅收抵免實際上可以增加起伏不定的投資。 跟前一段一樣半懂，是說因為預期所以投資稅收抵免反而會加速經濟衰退，只有這樣嗎？ 希望有人能提供更多意見　謝謝 第一次在這板發文　 如有錯誤　請大家見諒 --

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