The Relationship Between the Domestic Production Activities Deduction and Industry-level Employment
Greene, Samantha Nicole
Thomas, Adam T
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.
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