Template-type: ReDIF-Paper 1.0
Author-Name: Shiferaw Gurmu
Author-Email: sgurmu@gsu.edu
Author-Workplace-Name: Andrew Young School of Policy Studies, Georgia State University 


Author-Name: David L. Sjoquist
Author-Email: sjoquist@gsu.edu
Author-Workplace-Name: Center for State and Local Finance, Andrew Young School of Policy Studies, Georgia State University 


Author-Name: Laura Wheeler
Author-Email:  laura.a.wheeler@ey.com
Author-Workplace-Name: Ernst & Young


Title: The Effect of Georgia's Job Tax Credit Program on Job Creation

Abstract: This report presents estimates of the causal effect of Georgia’s job tax credit program on county employment. The information herein is drawn from a previously published article (Gurmu, Sjoquist, & Wheeler 2021) and summarizes our empirical results but ignores methodological details, which can be found in the article. The causal effects of job creation tax credits on employment are estimated using the exogenous spatial and time variations in the value of the credits across Georgia's 159 counties over a 15-year period. We obtain mixed results, but in general they provide little evidence for the proposition that job creation tax credits create additional employment.

Keywords: Job creation tax credits; State employment growth; State economic development

Length: 26 pages

Creation-Date: 2022-07-01

File-URL: https://cslf.gsu.edu/files/2022/07/cslf2202.pdf

File-Format:application/pdf

Handle: RePEc:ays:cslfwp:cslf2202