Advanced Search
MyIDEAS: Login to save this article or follow this journal

Transferable tax credits in Missouri: an analytical review

Contents:

Author Info

  • Paul Rothstein
  • Nathan Wineinger

Abstract

In 2005, Missouri had 53 legally authorized tax credit programs. In this paper, the authors assemble basic information on all of these programs and further analyze the six largest (by tax credits issued) that include freely transferable credits. Their analysis focuses on the institutional features of these programs, the kinds of market failures or disparities they may address, and whether the design of each program is consistent with its economic rationale. The authors also consider whether the evaluation of each program by the state is consistent with its economic rationale. They conclude with a brief discussion of the transactions prices for the credits on which they have data and whether making the tax credits refundable as well as transferable could reduce the transactions costs associated with these programs.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://research.stlouisfed.org/publications/red/2007/02/Rothstein.pdf
Download Restriction: no

Bibliographic Info

Article provided by Federal Reserve Bank of St. Louis in its journal Regional Economic Development.

Volume (Year): (2007)
Issue (Month): Nov ()
Pages: 53-74

as in new window
Handle: RePEc:fip:fedlrd:y:2007:i:nov:p:53-74:n:v.3no.2

Contact details of provider:
Postal: P.O. Box 442, St. Louis, MO 63166
Fax: (314)444-8753
Web page: http://www.stlouisfed.org/
More information through EDIRC

Order Information:
Email:

Related research

Keywords: Tax credits ; Economic development ; Missouri;

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Timothy J. Bartik, 2005. "Solving the Problems of Economic Development Incentives," Growth and Change, Gatton College of Business and Economics, University of Kentucky, vol. 36(2), pages 139-166.
  2. Myers, Gordon M., 1990. "Optimality, free mobility, and the regional authority in a federation," Journal of Public Economics, Elsevier, vol. 43(1), pages 107-121, October.
  3. WILDASIN, David E., . "Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy," CORE Discussion Papers RP -831, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  4. Zodrow, George R. & Mieszkowski, Peter, 1986. "Pigou, Tiebout, property taxation, and the underprovision of local public goods," Journal of Urban Economics, Elsevier, vol. 19(3), pages 356-370, May.
Full references (including those not matched with items on IDEAS)

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:fip:fedlrd:y:2007:i:nov:p:53-74:n:v.3no.2. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Anna Xiao).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.