There is an element of truth here. Many business will spend money to avoid taxes. This does stimulate the economy.
Sec 179 expensing election
https://www.thebalancesmb.com/section-179-deduction-business-suv-397885
Now whether they are a good business decision in another matter.
As soon as taxes go up my costs increase, cash flow shrinks and so does profit margin which minimizes investment.
Many business will spend money to avoid taxes.
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“Look at all the money I saved on this new dress!”
“Would have saved more not buying it”