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The Employment And Earnings Impacts Of The Targeted Jobs Tax Credit, Kevin M. Hollenbeck, Richard J. Willke
The Employment And Earnings Impacts Of The Targeted Jobs Tax Credit, Kevin M. Hollenbeck, Richard J. Willke
Upjohn Institute Working Papers
The Targeted Jobs Tax Credit (TJTC) is intended to stimulate the employment of individuals who are members of certain groups of the labor force by providing a wage subsidy (in the form of a tax credit) to employers of recently-hired eligible workers. This intervention into the labor market has direct and indirect earnings and employment consequences for both eligible and ineligible individuals. The paper evaluates the impacts of TJTC by using a treatment and comparison group methodology. Corrections for nonrandom selection are undertaken. The primary sources of data are state quarterly wage record data from the Unemployment Insurance system and …