Based on the function of the pectoral muscle, decline presses or dips probably hit it better. Some of us have a tendency to develop the chest a little too heavy in the lower area for our tastes, though. Using an incline (or perhaps even a Gironda neck press) places more stress on the pec minor rather than pec major and moves the development up higher. Now, this is far too simple of an explanation to be completely correct, but that is the basic idea. You will hit the major chest muscle better with dips or declines in most cases.