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Sayshat busveiness tax credits have little effect on real inveymstment. for policymakers interested in using tax policy to stimulate investments or smooth business cycle fluctuations the results are not promising. you have a smile on your face. do you know why you have a smile on your face? somebody went back. chris: you wrote it in 1997. out of my disseration. that wawork done 15 yrs ago. chris: it was 13. it was published 13. chris: okay. you said it had little effect. i m s miling because i already look inside this. for anybody at home who has my paper from the quarterly journal of economics, go look at table 6 which clarifies that is a statement of why when there are capacity constraints in an industry and you are ity ifdy close to capac you try to pass a subsidy it tends to drive up prices instead of getting more investment but we are not ....