Acquisition decisions for energy conservation: do tax credits influence company investment

The purpose of this article is three-fold: (1) to discuss the advantages and disadvantages of tax credits; (2) to briefly explain the properties eligible today for the energy tax credit and (3) to report the findings of a survey of major firms designed to measure the effectiveness of the tax credits as a means of stimulating energy conservation by business. 5 references, 7 figures, 2 tables.