2010•SSRN Electronic JournalOpen access

Evaluating Business Tax Credits: Reading between the Lines

Jennifer Weiner

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Abstract

This policy brief provides guidelines for critically evaluating and interpreting empirical studies of state business tax credits. This brief summarizes analysis in NEPPC discussion paper 09-3: State Business Tax Incentives: Examining Evidence of their Effectiveness.

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This policy brief provides guidelines for critically evaluating and interpreting empirical studies of state business tax credits. This brief summarizes analysis in NEPPC discussion paper 09-3: State Business Tax Incentives: Examining Evidence of their Effectiveness.

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Available abstract

This policy brief provides guidelines for critically evaluating and interpreting empirical studies of state business tax credits. This brief summarizes analysis in NEPPC discussion paper 09-3: State Business Tax Incentives: Examining Evidence of their Effectiveness.

Key concepts: Tax credit, Tax incentive, Incentive, Tax reform, Public economics, Value-added tax, Business, Accounting

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