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 Georgia’s 159 counties over a 15-year period. We employ three empirical approaches: regression discontinuity design models making use of...

Tax expenditures are provisions in the tax code that allow for special treatment of some properties or a certain type of expense when computing the tax liability. Such treatment usually results in a reduction in tax liability for the taxpayer. Policymakers use tax expenditures as tax incentives...

We explore the effect of various factors on interstate differences in weekly unemployment insurance claims, focusing specifically on the determinants over the initial period of the pandemic in the U.S. We consider the effects of COVID-19 cases, state policies enacted in response to COVID-19,...

States levy insurance premium taxes, which are essentially gross receipt taxes on premiums, with insurance companies paying the higher of the tax rate in the state in which the company is domiciled and the state in which the policy is written. Using a state-level panel data set from 1992-2004...

Focusing on Georgia, the author considers the effect of eliminating the state corporate income tax. It is not clear how eliminating the tax would stimulate economic activity, the author says. Public services valued by businesses should not be reduced, the author says