Business Tax Incentives and Local Economic Outcomes
by Erel Amit Abstract This paper examines how state conformity to federal bonus depreciation and interest deductibility rules affects local economic activity in U.S. border counties. Using annual firstdifference border-group regressions, with border-pair specifications as a complementary design, I study whether changes in state conformity to 168(k) and 163(j) are associated with changes in employment, […]
