scholarly journals Evaluating State and Local Business Incentives

2020 ◽  
Vol 34 (2) ◽  
pp. 90-118 ◽  
Author(s):  
Cailin Slattery ◽  
Owen Zidar

This essay describes and evaluates state and local business tax incentives in the United States. In 2014, states spent between $5 and $216 per capita on incentives for firms in the form of firm-specific subsidies and general tax credits, which mostly target investment, job creation, and research and development. States with higher per capita incentives tend to have higher state corporate tax rates. Recipients of firm-specific incentives are usually large establishments in manufacturing, technology, and high-skilled service industries, and the average discretionary subsidy is $178M for 1,500 promised jobs. Firms tend to accept subsidy deals from places that are richer, larger, and more urban than the average county, and poor places provide larger incentives and spend more per job. Comparing winning and runner-up locations for each deal, we find that average employment within the three-digit industry of the deal increases by roughly 1,500 jobs. While we find some evidence of direct employment gains from attracting a firm, we do not find strong evidence that firm-specific tax incentives increase broader economic growth at the state and local level.

Author(s):  
Christopher Seeds

Life without parole sentencing refers to laws, policies, and practices concerning lifetime prison sentences that also preclude release by parole. While sentences to imprisonment for life without the possibility of parole have existed for more than a century in the United States, over the past four decades the penalty has emerged as a prominent element of U.S. punishment, routinely put to use by penal professionals and featured regularly in public discourse. As use of the death penalty diminishes in the United States, life without parole serves as the ultimate punishment in more and more U.S. jurisdictions. The scope with which states apply life without parole varies, however, and some states have authorized the punishment even for nonviolent offenses. More than a punishment serving purposes of retribution, crime control, and public safety, and beyond the symbolic functions of life without parole sentencing in U.S. culture and politics, life without parole is a lived experience for more than 50,000 prisoners in the United States. Life without parole’s increasing significance in the United States points to the need for further research on the subject—including studies that directly focus on how race and racial prejudice factor in life without parole sentencing, studies that investigate the proximate causes of life without parole sentences at the state and local level, and studies that examine the similarities and differences between life without parole, the death penalty, and de facto forms of imprisonment until death.


2020 ◽  
Vol 49 (2) ◽  
pp. 360-373
Author(s):  
David Popp

AbstractInnovation is an important part of energy policy, and encouraging clean energy innovation is often an explicit goal of policy makers. For local governments, promoting clean energy innovation is seen not only as a pathway to a cleaner economy but also as a tool for promoting the local economy. But is such optimism warranted? There is a substantial literature examining the relationships between innovation and environmental policy, but few studies focus explicitly on innovation at the state and local level. In this paper, I provide key lessons from research on clean energy innovation, focusing on lessons relevant for state and local governments. I then summarize the results of a recent working paper by Fu et al. (2018) that studied wind energy innovation across individual states in the United States. While state-level policies can promote clean energy innovation, it is overall market size that matters most. Thus, innovation need not occur in those states most actively promoting clean energy. I conclude with lessons for state and local governments drawn from both this work and the broader literature on energy innovation.


Author(s):  
Annie E. Ingram ◽  
Attila J. Hertelendy ◽  
Michael S. Molloy ◽  
Gregory R. Ciottone

Abstract State governments and hospital facilities are often unprepared to handle a complex medical crisis, despite a moral and ethical obligation to be prepared for disaster. The 2019 novel coronavirus disease (COVID-19) has drawn attention to the lack of state guidance on how hospitals should provide care in a crisis. When the resources available are insufficient to treat the current patient load, crisis standards of care (CSC) are implemented to provide care to the population in an ethical manner, while maintaining an ability to handle the surge. This Editorial aims to raise awareness concerning a lack of preparedness that calls for immediate correction at the state and local level. Analysis of state guidelines for implementation of CSC demonstrates a lack of preparedness, as only five states in the US have appropriately completed necessary plans, despite a clear understanding of the danger. States have a legal responsibility to regulate the medical care within their borders. Failure of hospital facilities to properly prepare for disasters is not a new issue; Hurricane Katrina (2005) demonstrated a lack of planning and coordination. Improving disaster health care readiness in the United States requires states to create new policy and legislative directives for the health care facilities within their respective jurisdictions. Hospitals should have clear directives to prepare for disasters as part of a “duty to care” and to ensure that the necessary planning and supplies are available to their employees.


2017 ◽  
Vol 98 (6) ◽  
pp. 72-73
Author(s):  
Maria Ferguson

Seismic shifts in both the United States and the United Kingdom during the 2016 elections have introduced changes in the education space as well. Worries about jobs, immigration, and shifting demographics underlie policy proposals in both countries. Where the U.S. is trying to drive change to the state and local level, however, Britain is moving toward centralization.


2018 ◽  
Vol 10 (2) ◽  
pp. 24-51 ◽  
Author(s):  
Ayşe İmrohoroğlu ◽  
Kyle Matoba ◽  
Şelale Tüzel

There are many federal, state, and local laws that distort housing decisions and prices. However, it is often difficult to tease out the quantitative impact of such policies. In this paper, we examine the implications of one of the most significant tax changes initiated by voters in the United States on house prices, housing turnover, and household welfare. In 1978 California passed Proposition 13, which lowered property tax rates and restricted future property tax increases. We find that the introduction of Proposition 13 leads to a 15 percent increase in house prices and a 3.3 percent decrease in the moving rates. The elimination of Proposition 13, however, leads to modest changes in house prices and mobility but sizable welfare gains. (JEL E13, G21, H71, R21, R31)


2015 ◽  
Vol 45 (3) ◽  
pp. 334-363 ◽  
Author(s):  
Stephanie Leiser

Tax competition scholars are increasingly recognizing that states compete with each other not only by manipulating tax rates but also by adopting tax incentives. However, there is a comparative lack of empirical literature exploring why states adopt different types of tax incentives. This article draws on the literatures on tax competition and policy diffusion to develop hypotheses about what factors motivate states to adopt business tax incentives, paying particular attention to the influence of other adopting states. It uses event history analysis methods to test hypotheses regarding the adoption of four state tax incentive policies: investment tax credits, apportionment formula changes, research and development tax credits, and job creation tax credits. Regression results show that factors that influence adoption decisions are largely inconsistent across the four incentive types. However, analyses of duration dependence find evidence consistent with the idea that states are “racing to the bottom.”


2017 ◽  
Vol 12 (4) ◽  
pp. 163-173
Author(s):  
Annette Nellen

INTRODUCTION There is no shortage of tax rules that address energy and natural resources in some manner. There are taxes on most types of fuel, tax credits for energy saving devices, and various tax incentives to encourage specified activities such as use of LED lighting or energy efficient heaters. In addition, numerous proposals are offered annually by lawmakers at the federal, state and local levels that also address conservation, energy and innovation in conservation and energy-efficiencies. How do we know if existing rules and proposals are appropriate for a tax system? Principles of good tax policy can be applied to them to identify strengths, weaknesses and how to improve the rules and proposals. This article explains the principles of good tax policy, provides an example of their application and makes several suggestions of how this type of analysis can be incorporated into any classroom learning on green building topics. This exercise is not only for students with tax knowledge, but also engineers, scientists, architects, environmentalists, as well as everyone in our roles of citizen and voter.


2021 ◽  
Vol 18 (S1) ◽  
pp. S6-S24 ◽  
Author(s):  
John D. Omura ◽  
Geoffrey P. Whitfield ◽  
Tiffany J. Chen ◽  
Eric T. Hyde ◽  
Emily N. Ussery ◽  
...  

Background: Surveillance is a core function of public health, and approaches to national surveillance of physical activity and sedentary behavior have evolved over the past 2 decades. The purpose of this paper is to provide an overview of surveillance of physical activity and sedentary behavior in the United States over the past 2 decades, along with related challenges and emerging opportunities. Methods: The authors reviewed key national surveillance systems for the assessment of physical activity and sedentary behavior among youth and adults in the United States between 2000 and 2019. Results: Over the past 20 years, 8 surveillance systems have assessed physical activity, and 5 of those have assessed sedentary behavior. Three of the 8 originated in nonpublic health agencies. Most systems have assessed physical activity and sedentary behavior via surveys. However, survey questions varied over time within and also across systems, resulting in a wide array of available data. Conclusion: The evolving nature of physical activity surveillance in the United States has resulted in both broad challenges (eg, balancing content with survey space; providing data at the national, state, and local level; adapting traditional physical activity measures and survey designs; and addressing variation across surveillance systems) and related opportunities.


2021 ◽  
pp. 1-7
Author(s):  
Kimball M. Banks ◽  
J. Signe Snortland

Abstract Over the past few years our body politic has become increasingly polarized: Republicans versus Democrats, conservatives versus liberals. That polarization filters down to governmental actions, policies, and decisions, evidenced in disagreements over regulation versus deregulation and fossil fuels versus renewable energy. Such polarization—whether legislative, administrative, or judicial and whether at the federal, state, or tribal level—can and does impact the management of our archaeological resources and the way cultural resource management is practiced in the United States. Given that most archaeologists in the United States are employed in cultural resource management, these actions affect their employment. Consequently, it is more critical than ever that archaeologists become cultural resource management and historic preservation advocates. This article discusses the whys and hows of preservation advocacy. Active, science-based advocacy by preservationists can engage governmental decision-makers to give due consideration to cultural resources and their management when making decisions or drafting and voting on legislation. Although the discussion focuses on advocacy at the federal level, the observations and suggestions are applicable at the state and local level.


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