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Keywords:Business tax - New England 

Briefing
Evaluating business tax credits: reading between the lines

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.
New England Public Policy Center Policy Brief

Discussion Paper
State business tax incentives: examining evidence of their effectiveness

State governments commonly use business tax credits to promote economic development. Whether these incentives are successful at generating new economic activity - and whether they do so in a cost-effective manner - are important concerns, particularly in times of fiscal and economic stress. This paper explores the use and effectiveness of a selected group of incentives, namely tax credits geared toward capital investment, research and development, job creation, and film production. The paper examines the various credits offered by New England states and their structural features, and reviews ...
New England Public Policy Center Discussion Paper , Paper 09-3

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