{"title":"The Determinants of Tax-Based Incentives: An Empirical Analysis of State Governments","authors":"Hakyeon Lee, J. S. Butler","doi":"10.1080/15309576.2022.2115089","DOIUrl":null,"url":null,"abstract":"Abstract To determine why state governments often use tax-based incentives, this study focuses on five major tax-based incentives: job creation tax credits, investment tax credits, R&D credits, property tax abatements, and customized job training subsidies. The statistical results indicate that a state government’s prevailing political ideology influences the choice of economic development activities. Accordingly, a more liberal state is less likely to use property tax abatements and customized job-training subsidies, and more likely to use job creation tax credits and R&D tax credits. Further, competition does not operate to trigger tax-based incentives. State economic conditions are not significantly related to the use of incentives. This result could imply the prevalence of political factors in the use of incentives.","PeriodicalId":47571,"journal":{"name":"Public Performance & Management Review","volume":null,"pages":null},"PeriodicalIF":2.2000,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Public Performance & Management Review","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/15309576.2022.2115089","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"PUBLIC ADMINISTRATION","Score":null,"Total":0}
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Abstract
Abstract To determine why state governments often use tax-based incentives, this study focuses on five major tax-based incentives: job creation tax credits, investment tax credits, R&D credits, property tax abatements, and customized job training subsidies. The statistical results indicate that a state government’s prevailing political ideology influences the choice of economic development activities. Accordingly, a more liberal state is less likely to use property tax abatements and customized job-training subsidies, and more likely to use job creation tax credits and R&D tax credits. Further, competition does not operate to trigger tax-based incentives. State economic conditions are not significantly related to the use of incentives. This result could imply the prevalence of political factors in the use of incentives.
期刊介绍：
Public Performance & Management Review (PPMR) is a leading peer-reviewed academic journal that addresses a broad array of influential factors on the performance of public and nonprofit organizations. Its objectives are to: Advance theories on public governance, public management, and public performance; Facilitate the development of innovative techniques and to encourage a wider application of those already established; Stimulate research and critical thinking about the relationship between public and private management theories; Present integrated analyses of theories, concepts, strategies, and techniques dealing with performance, measurement, and related questions of organizational efficacy; and Provide a forum for practitioner-academic exchange. Continuing themes include, but are not limited to: managing for results, measuring and evaluating performance, designing accountability systems, improving budget strategies, managing human resources, building partnerships, facilitating citizen participation, applying new technologies, and improving public sector services and outcomes. Published since 1975, Public Performance & Management Review is a highly respected journal, receiving international ranking. Scholars and practitioners recognize it as a leading journal in the field of public administration.
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