问题如下：
Which statement regarding fiscal policy is most accurate?
选项：
A.To raise business capital spending, personal income taxes should be reduced.
B.Cyclically adjusted budget deficits are appropriate indicators of fiscal policy.
C.An increase in the budget surplus is associated with expansionary fiscal policy.
解释：
B is correct.
Cyclically adjusted budget deficits are appropriate indicators of fiscal policy. These are defined as the deficit that would exist if the economy was at full employment (or full potential output).
考点： Cyclically adjusted budget deficits
CAPITAL SPENDING 属于政府支出工具，减个人税是没用的，影响的是消费而非投资。所以A选项不正确。
Cyclically adjusted budget deficits 是在full employment状态下的一个赤字水平。如果实际赤字率大于这个水平就表明一国实施了扩张财政衡策，否则就是紧缩的财政政策。budget deficits 一定要同时关注G以及T。如果G和T同时增加或者减少就不能叫做有效的财政政策。B选项正确。
自动稳定器，比如累进税下，在经济向好时人们收入增加并且领失业救济金的人减少。政府啥也没做，但是SURPLUES增加。所以C选项不正确。
这题可以当做一个补充知识点记忆一下。
老师 b选项不太明白 具体应该怎么理解
