Corpus ID: 53605279

D Tax Credits Create Jobs ?

  title={D Tax Credits Create Jobs ?},
  author={Brian Lucking},
  • Brian Lucking
  • Published 2018
  • This paper investigates the employment effects of state tax credits for research and development (R&D), a large and widely-used policy tool. Using confidential micro data from the U.S. Census Bureau, I show that state R&D tax credits increase state employment growth. The increased in-state employment growth is not due to R&D-performing firms shifting employment across states in response to differential tax incentives. Rather, total employment growth at these firms increases. Additionally… CONTINUE READING

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