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Social and Behavioral Sciences Commons™
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Full-Text Articles in Social and Behavioral Sciences
The Earned Income Tax Credit And Maternal Time Use: More Time Working And Less Time With Kids?, Jacob Bastian, Lance J. Lochner
The Earned Income Tax Credit And Maternal Time Use: More Time Working And Less Time With Kids?, Jacob Bastian, Lance J. Lochner
Upjohn Institute Working Papers
Parents spend considerable sums investing in their children’s development, with their own time among the most important forms of investment. Given well-documented effects of the Earned Income Tax Credit (EITC) on maternal labor supply, it is natural to ask how the EITC affects other time allocation decisions, especially time with children. We use the American Time Use Surveys to study the effects of EITC expansions since 2003 on time devoted to a broad array of activities, with considerable attention to the amount and nature of time spent with children. Our results confirm prior evidence that the EITC increases maternal work …
An Analysis Of The Employment Effects Of The Washington High Technology Business And Occupation (B&O) Tax Credit: Technical Report, Timothy J. Bartik, Kevin M. Hollenbeck
An Analysis Of The Employment Effects Of The Washington High Technology Business And Occupation (B&O) Tax Credit: Technical Report, Timothy J. Bartik, Kevin M. Hollenbeck
Upjohn Institute Working Papers
This paper estimates the effects of an R&D tax credit in the state of Washington on job creation. The research uses micro-data on the job creation and tax credits received by individual firms in the state of Washington from 2004 to 2009. We correct for the endogeneity of R&D tax credits received by individual firms by using instrumental variables based in part on national industry factor shares for R&D. We estimate that this tax credit created jobs, but at a high cost. The cost per job-year created is estimated to be between $40,000 and $50,000. The credit was so high …
Simulating The Effects Of Michigan's Mega Tax Credit Program On Job Creation And Fiscal Benefits, Timothy J. Bartik, George A. Erickcek
Simulating The Effects Of Michigan's Mega Tax Credit Program On Job Creation And Fiscal Benefits, Timothy J. Bartik, George A. Erickcek
Upjohn Institute Working Papers
This paper simulates job and fiscal impacts of Michigan’s MEGA tax credit program for job creation. Under plausible assumptions about how such credits affect business location decisions, the net costs per job created of the MEGA program are simulated to be of modest size. The job creation impacts of MEGA are simulated to be considerably larger than devoting similar dollar resources to general business tax cuts. The simulation methodology developed here is applicable to incentives in other states.
The Employment And Fiscal Effects Of Michigan's Mega Tax Credit Program, Timothy J. Bartik, George A. Erickcek
The Employment And Fiscal Effects Of Michigan's Mega Tax Credit Program, Timothy J. Bartik, George A. Erickcek
Upjohn Institute Working Papers
This paper estimates that Michigan's MEGA tax credit program to attract and retain businesses has large employment and fiscal benefits. MEGA provides discretionary tax credits to businesses, with the tax credit tied to the personal income taxes paid by employees on the new or retained jobs. We estimate the economic effects of MEGA using the Upjohn Institute's REMI model, and the research literature on how business location decisions respond to taxes. We estimate the fiscal effects of MEGA based on the research literature on how government spending and revenue respond to state personal income and population. The estimates suggest a …
Michigan's Economic Competitiveness And Public Policy, Timothy J. Bartik, George A. Erickcek, Wei-Jang Huang, Brad R. Watts
Michigan's Economic Competitiveness And Public Policy, Timothy J. Bartik, George A. Erickcek, Wei-Jang Huang, Brad R. Watts
Reports
No abstract provided.
Who Benefits From State And Local Economic Development Policies?, Timothy J. Bartik
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.
Tax Base Sharing: Simulations For Kalamazoo County, Timothy L. Hunt
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
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
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.
Issues Related To Tax Exemptions For Commerce And Industry, Wayne R. Wendling
Issues Related To Tax Exemptions For Commerce And Industry, Wayne R. Wendling
Upjohn Press
Looks at the effectiveness of tax exemptions in attracting industry.