The forbidden will always excite humans, so yes the aspect of incest usually brings a deal of excitement. It may not be in the very 1st sight one encounters it, but gradually the interest may develop. However the definition of incest should be well defined. For instance some communities don’t treat cousins marrying as incest, while some do, so a boy or a girl getting attracted to his or her cousin is normal.
As for my opinion on this issue, no I haven’t felt this attraction since the very thought made me feel disgusted and sick. The community from where I come accepts cousins marrying each other so there have been a few cousins who have been attracted to me (mind it, it was mere attraction, nothing sexual, you might call it a crush). I wasn’t interested in them so have rejected them right away.
Now as for the aspect of people getting that tinge of excitement, yes they do feel excited about it. If not we wouldn’t see many clicks on the incest sections in sex stories and as for that matter, the questions which mention incest will have a good hit rate. Some people will click it to read what it is about, while some in spite of feeling disgusted, open it and read it and then again feel bad for having done it.
As for the question of how to eliminate this issue, people especially children should be taught the family values at regular intervals. I would say imparting family morals is good to fend off these sexual thoughts while some say sex between consenting adults is just fine, so a constructive answer or decision is difficult.
Anyways good question on a Sunday morning.