Open Access. Powered by Scholars. Published by Universities.®

Social and Behavioral Sciences Commons

Open Access. Powered by Scholars. Published by Universities.®

2012

University of Kentucky

PDF

MPA/MPP/MPFM Capstone Projects

Corporate income tax credits

Articles 1 - 1 of 1

Full-Text Articles in Social and Behavioral Sciences

Corporate Income Tax Credits: Examining The Relationship Between Tax Credits And Employment, Elena Yatskovskaya Jan 2012

Corporate Income Tax Credits: Examining The Relationship Between Tax Credits And Employment, Elena Yatskovskaya

MPA/MPP/MPFM Capstone Projects

Tax incentives - in particular, corporate tax credits - have been a prominent topic of discussion among government administrators, public economists, and political scholars. This capstone project will contribute to the discussion by addressing the relationship between tax credits and employment, and provide an empirical analysis to aid in determining the effect that tax credits may have on employment.

The study uses aggregate data spanning ten years, from 1999 to 2008, and representing 18 industrial sectors with 180 observations. The data are analyzed with the help of the two panel data regression models: Fixed Effects and Between Effects. The …