The Determinants of Tax-Based Incentives: An Empirical Analysis of State Governments

IF 2.2 3区管理学 Q2 PUBLIC ADMINISTRATION

Public Performance & Management Review Pub Date : 2022-09-01 DOI:10.1080/15309576.2022.2115089

Hakyeon Lee, J. S. Butler

引用次数: 0

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.

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税收激励的决定因素：对州政府的实证分析

摘要为了确定州政府为什么经常使用基于税收的激励措施，本研究重点关注五种主要的基于税收的奖励措施：创造就业税收抵免、投资税收抵免、研发抵免、财产税减免和定制的就业培训补贴。统计结果表明，一个州政府的主流政治意识形态会影响经济发展活动的选择。因此，一个更自由的州不太可能使用财产税减免和定制的就业培训补贴，更有可能使用创造就业的税收抵免和研发税收抵免。此外，竞争并不能引发基于税收的激励措施。国家经济状况与激励措施的使用没有显著关系。这一结果可能意味着在使用激励措施时普遍存在政治因素。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Public Performance & Management Review PUBLIC ADMINISTRATION-

CiteScore

5.50

自引率

16.10%

发文量

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.