High Technology Business and Occupation Tax Credit Information Sheet
Title | High Technology Business and Occupation Tax Credit Information Sheet PDF eBook |
Author | Washington (State). Department of Revenue |
Publisher | |
Pages | 2 |
Release | 1995 |
Genre | Business tax |
ISBN |
High Technology Business and Occupation Tax Credit
Title | High Technology Business and Occupation Tax Credit PDF eBook |
Author | Washington (State). Taxpayer Services Division |
Publisher | |
Pages | 8 |
Release | 1999 |
Genre | Biotechnology industries |
ISBN |
An Analysis of the Employment Effects of the Washington High Technology Business and Occupation (B & O) Tax Credit
Title | An Analysis of the Employment Effects of the Washington High Technology Business and Occupation (B & O) Tax Credit PDF eBook |
Author | Timothy J. Bartik |
Publisher | |
Pages | 30 |
Release | 2012 |
Genre | Job creation |
ISBN |
This paper estimates the effects of an R & D tax credit in the state of Washington on job creation. The research uses micro-data on the job creation and tax credits received by individual firms in the state of Washington from 2004 to 2009. We correct for the endogeneity of R & D tax credits received by individual firms by using instrumental variables based in part on national industry factor shares for R & D. We estimate that this tax credit created jobs, but at a high cost. The cost per job-year created is estimated to be between $40,000 and $50,000. The credit was so high cost in part because the credit was non-refundable. As a result, about one-quarter of the firms receiving credits were maxed out on credit eligibility, so that the credit provided no marginal incentive for additional R & D spending or job creation.
Rural Area Business & Occupation Tax Credit for New Employees
Title | Rural Area Business & Occupation Tax Credit for New Employees PDF eBook |
Author | |
Publisher | |
Pages | |
Release | 2005 |
Genre | Business tax |
ISBN |
Aerospace Industry Business and Occupation Tax Credit for Property Taxes Paid
Title | Aerospace Industry Business and Occupation Tax Credit for Property Taxes Paid PDF eBook |
Author | |
Publisher | |
Pages | |
Release | 2004 |
Genre | Aerospace industries |
ISBN |
Distressed Area Business and Occupation Tax Credit for New Employees
Title | Distressed Area Business and Occupation Tax Credit for New Employees PDF eBook |
Author | Washington (State). Department of Revenue |
Publisher | |
Pages | 12 |
Release | 1999 |
Genre | Business tax |
ISBN |
Questions and Answers about the International Services Districts Business and Occupation Tax Credit
Title | Questions and Answers about the International Services Districts Business and Occupation Tax Credit PDF eBook |
Author | |
Publisher | |
Pages | |
Release | 2002 |
Genre | Business tax |
ISBN |