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Full-Text Articles in Taxation

The Road Through The Rust Belt: From Preeminence To Decline To Prosperity, William M. Bowen, Editor Jan 2014

The Road Through The Rust Belt: From Preeminence To Decline To Prosperity, William M. Bowen, Editor

Upjohn Press

The chapters in this book explore reasons for the decline of "Rust Belt" cities and the often innovative responses of local leaders and entrepreneurs that are helping to revive these areas.


Employment Effects Of The Washington High Technology Business And Occupation Tax Credit, Timothy J. Bartik, Kevin M. Hollenbeck Oct 2012

Employment Effects Of The Washington High Technology Business And Occupation Tax Credit, Timothy J. Bartik, Kevin M. Hollenbeck

Employment Research Newsletter

No abstract provided.


State Enterprise Zone Programs: Have They Worked?, Alan H. Peters, Peter S. Fisher Jan 2002

State Enterprise Zone Programs: Have They Worked?, Alan H. Peters, Peter S. Fisher

Upjohn Press

Peters and Fisher evaluate 75 EZs located in 13 states to gain an understanding of the overall effectiveness of state enterprise zones. Faced with a paucity of data on EZs that could be used in standard economic analysis, the authors employ a hypothetical firm model in which they apply various EZ and non-EZ incentives to financial statements created for a set of "typical" firms. Observing the impacts of both types of incentives on firms' financial statements allow Peters and Fisher to predict the firms' resulting behavior. Between these findings and the data accumulated from actual EZs, they are able to …


Bidding For Business: The Efficacy Of Local Economic Development Incentives In A Metropolitan Area, John E. Anderson, Robert W. Wassmer Jan 2000

Bidding For Business: The Efficacy Of Local Economic Development Incentives In A Metropolitan Area, John E. Anderson, Robert W. Wassmer

Upjohn Press

Anderson and Wassmer examine the use and effectiveness of local economic development incentives within a specific region, the Detroit metropolitan area. The Detroit area serves as a good example, they say, because of the area's 20-plus year track record of its communities offering the gamut of economic incentives aimed at redirecting economic activity and jobs. The evidence they uncover reveals factors that drive cities not just in this Southeast Michigan area, but nationwide to offer particular types of incentives that are more or less generous than those offered by their neighbors.


Industrial Incentives: Competition Among American States And Cities, Peter S. Fisher, Alan H. Peters Jan 1998

Industrial Incentives: Competition Among American States And Cities, Peter S. Fisher, Alan H. Peters

Upjohn Press

This book is the first significant attempt to quantify the development efforts made by state and local governments. The authors' extensive research focuses on tax and incentive policies across the 24 most industrialized states in the United States and a sample of 112 cities from within those states.


The Tax Treatment Of Fringe Benefits, Stephen A. Woodbury, Wei-Jang Huang Jan 1991

The Tax Treatment Of Fringe Benefits, Stephen A. Woodbury, Wei-Jang Huang

Upjohn Press

Woodbury and Huang use econometric models to investigate how changes in the tax treatment of fringe benefits can be expected to influence the level of benefits and compensation provided by employers, federal revenues, and income inequality.


Who Benefits From State And Local Economic Development Policies?, Timothy J. Bartik Jan 1991

Who Benefits From State And Local Economic Development Policies?, Timothy J. Bartik

Upjohn Press

Bartik reviews evidence on whether state and local policies affect job growth. He then presents empirical data supporting the intentions of such programs, showing that job growth may lead to a number of positive long-term effects including: lower unemployment, higher labor force participation, higher real estate values, and better occupational opportunities. He also shows that the earnings gains to disadvantaged groups outweigh the resulting increased real estate values for property owners, and concludes by saying that regional competition for jobs may actually be a benefit for the nation as a whole.


The Economics Of Tax Reform, Bassam Harik, Editor Jan 1988

The Economics Of Tax Reform, Bassam Harik, Editor

Upjohn Press

The contributors discuss the issuess of taxation and tax reform from diverse perspectives and show that tax reform is an ongoing process that doesn't end with the signing of a specific piece of legislation.


Tax Base Sharing: Simulations For Kalamazoo County, Timothy L. Hunt Jan 1987

Tax Base Sharing: Simulations For Kalamazoo County, Timothy L. Hunt

Upjohn Press

Uses historical data to simulate the effects of tax base sharing.


Michigan's Business Tax Costs Relative To The Other Great Lakes States, Timothy L. Hunt Jan 1985

Michigan's Business Tax Costs Relative To The Other Great Lakes States, Timothy L. Hunt

Upjohn Press

Offers a picture of Michigan's tax costs relative to other Great Lakes states.


The Business Climate In Michigan: Wage & Tax Cost Considerations, Timothy L. Hunt Jan 1982

The Business Climate In Michigan: Wage & Tax Cost Considerations, Timothy L. Hunt

Upjohn Press

Uses a broad definition of "business climate" to assess the attractiveness of Michigan as a place to do business.


Do Tax Abatements "Impair" The Financing Of Local Public Education, Wayne R. Wendling Jan 1981

Do Tax Abatements "Impair" The Financing Of Local Public Education, Wayne R. Wendling

Upjohn Press

Looks at whether tax abatements have hurt public schools' ability to finance local education.


Issues Related To Tax Exemptions For Commerce And Industry, Wayne R. Wendling Jan 1981

Issues Related To Tax Exemptions For Commerce And Industry, Wayne R. Wendling

Upjohn Press

Looks at the effectiveness of tax exemptions in attracting industry.