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The Participation of Firms in Tax Incentive Programs

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  • Dagney Faulk

    (Indiana University Southeast)

Abstract

This paper analyzes firms that are eligible to participate in Georgia's Job Tax Credit program to determine the characteristics that influence the prob-ability of filing for a state employment tax credit. Empirical results indicate that firms with higher state corporate income tax liability, previous participation, a larger number of jobs credited, and headquartered in the state are more likely to participate in the tax credit program. Larger firms and start-ups are less likely to participate in the tax credit program.

Suggested Citation

  • Dagney Faulk, 2001. "The Participation of Firms in Tax Incentive Programs," The Review of Regional Studies, Southern Regional Science Association, vol. 31(1), pages 39-50, Summer.
    • Handle: RePEc:rre:publsh:v:31:y:2001:i:1:p:39-50
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    References listed on IDEAS

    as
    1. Gabe, Todd M. & Kraybill, David S., 1998. "Tax Incentive Requests and Offers in a State Economic Development Program," The Review of Regional Studies, Southern Regional Science Association, vol. 28(3), pages 1-14, Winter.
    2. Ralph A. Pope & James L. Kuhle, 1996. "Tax Credits for Job Creation and Job Retention in the California Economy," Public Finance Review, , vol. 24(2), pages 192-215, April.
    3. Scott Loveridge, 1996. "On the Continuing Popularity of Industrial Recruitment," Economic Development Quarterly, , vol. 10(2), pages 151-158, May.
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    Cited by:

    1. Todd M. Gabe, 2005. "Industry Agglomeration and Investment in Rural Businesses," Review of Agricultural Economics, Agricultural and Applied Economics Association, vol. 27(1), pages 89-103.

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