#2173. The effectiveness of job creation tax credits

June 2026publication date
Proposal available till 30-05-2025
5 total number of authors per manuscript5020 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Economics and Econometrics;
Law
Places in the authors’ list:
place 1place 2place 3place 4place 5
FreeFreeFreeFreeFree
1230 $1120 $1000 $890 $780 $
Contract №2173.1 Contract №2173.2 Contract №2173.3 Contract №2173.4 Contract №2173.5
1 place - free (for sale)
2 place - free (for sale)
3 place - free (for sale)
4 place - free (for sale)
5 place - free (for sale)

Abstract:
We estimate the causal effects of job creation tax credits on employment using the exogenous spatial and time variations in the value of the credits across 159 counties over a 15-year period. We employ three empirical approaches: regression discontinuity design models making use of the sharp discontinuity in eligibility for credits of different value; difference-in-differences models using inter temporal and inter and intra-county changes in credit value; and employment differences in bordering census tracts that qualify for different valued credits. We obtain mixed results, but in general they provide little evidence for the proposition that job creation tax credits create additional employment.
Keywords:
Job creation tax credits; State economic development; State employment growth

Contacts :
0