Published Classic Brookings Papers on Economic Activity Published Jan 1994A Reconsideration of Investment Behavior Using Tax Reforms as Natural ExperimentsJason G. Cummins · Kevin A. Hassett · R. Glenn HubbardCummins, Hassett, and Hubbard argue that standard tests of neoclassical investment models (tax-adjusted q and the user cost of capital) have performed poorly mainly because of severe measurement error …