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Full-Text Articles in Social and Behavioral Sciences
Analysis Of Washington High Tech Tax Credit, Kevin Hollenbeck, Timothy Bartik
Analysis Of Washington High Tech Tax Credit, Kevin Hollenbeck, Timothy Bartik
Timothy J. Bartik
The State of Washington has a credit provision in its Business & Operations tax intended to incentivize research and development expenditures in high tech industries. The indirect goal of the incentive is to generate employment in the state. Upjohn Institute staff members analyzed administrative data from the state to estimate the employment and earnings generating effect of the R & D credit. The administrative data included tax return information merged with quarterly earnings and employment records. Potential endogeneity of the credits and employment were controlled through instrumental variables.
The Impact Of State And Local Taxes On Growth Using Improved Tax Measures, Timothy Bartik
The Impact Of State And Local Taxes On Growth Using Improved Tax Measures, Timothy Bartik
Timothy J. Bartik
In collaboration with Alan Peters and Peter Fisher of the University of Iowa, this research project provided important new evidence on a long-standing controversy in academic and public policy circles: whether tax incentives are a cost-effective means of stimulating state economic growth. The research used a superior measure of the crucial explanatory variable—state and local taxes on business—and tested the sensitivity of the results to the kind of tax measure used. This project refocused scholarly debate on replicable findings about the impact of state and local business taxes on economic growth. The results were disseminated to the economic development policy …