The Relationship Between the Domestic Production Activities Deduction and Industry-level Employment
Greene, Samantha Nicole
There has been limited analysis of the relationship between the domestic production activities deduction (DPAD) - which is a U.S. manufacturing tax incentive with the stated goal of supporting U.S. jobs - and employment. I examine the relationship between the dollar amount of DPAD claimed per corporate tax return in an industry in the previous year and the number of employees per return in that industry using data on 67 industries from 2007-2011. Broadly consistent with previous findings, results from analyses that include industry and year fixed effects show that an extremely large change in DPAD is related to an extremely small change in employment. These results may help to buttress arguments in favor of eliminating the DPAD in an effort to broaden the tax base.
Showing items related by title, author, creator and subject.
The Effect of Country-Level Income on Domestic Terrorism: A Worldwide Analysis of the Difference between Lone-Wolf and Group Affiliated Domestic Terrorism Stottlemyre, Sonia (Georgetown University, 2014)Despite vast literature examining causes of terrorism, domestic terrorism has only recently begun to be studied as an entity unto itself. It has long been postulated that a country's wealth influences its domestic terrorism ...
Migra y Maras: The Relationship Between the Proliferation of Central American Street Gangs and Migratory Patterns in the Northern Triangle, Mexico, and the United States Howland, Samantha Elizabeth (Georgetown University, 2014)The purpose of this study is to examine the relationship between the proliferation of Central American street gangs (maras) and regular and irregular migration patterns in the Northern Triangle, Mexico and the U.S. ...