The effectiveness of job creation tax credits

Autor:	Laura A. Wheeler, Shiferaw Gurmu, David L. Sjoquist
Rok vydání:	2021
Předmět:	Urban Studies Job creation Economics and Econometrics Labour economics Tax credit Causal effect Value (economics) Regression discontinuity design Economics Time variations Census
Zdroj:	Regional Science and Urban Economics. 90:103721
ISSN:	0166-0462
DOI:	10.1016/j.regsciurbeco.2021.103721
Popis:	We estimate the causal effects of job creation tax credits on employment using the exogenous spatial and time variations in the value of the credits across Georgia's 159 counties over a 15-year period. We employ three empirical approaches: regression discontinuity design models making use of the sharp discontinuity in eligibility for credits of different value; difference-in-differences models using inter temporal and inter and intra-county changes in credit value; and employment differences in bordering census tracts that qualify for different valued credits. We obtain mixed results, but in general they provide little evidence for the proposition that job creation tax credits create additional employment.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::4f079ab3259c499c224d6f9e766b8f3b https://doi.org/10.1016/j.regsciurbeco.2021.103721 Zobrazit plný text záznamu Full Text from ScienceDirect