000			01580nab a2200277 c 4500
999			_c148571 _d148571
003			ES-MaIEF
005			20231128121633.0
007			ta
008			231128t2023 us ||||| |||| 00| 0|eng d
024			_ahttps://doi.org/10.1086/724973
040			_aES-MaIEF _bspa _cES-MaIEF
100			_910248 _aChirinko, Robert S.
245		0	_aJob creation tax credits, fiscal foresight and job growth _c Robert S. Chirinko and Daniel J. Wilson
500			_aResumen.
504			_aBibliografía.
520			_aWe study fiscal foresight using state panel variation in job creation tax credits (JCTCs) and their implementation lags. Using inverse probability weighting to address potential endogeneity, we estimate the dynamic effects of JCTCs during implementation lags, when they go into effect, and afterward. Failing to account for the distorting effects of fiscal foresight results in upwardly biased estimates of their initial impact by about one-third. The true initial impact is small. However, the longer-run cumulative effect is economically significant and implies a fairly low cost per job of approximately $15,000 and a local fiscal multiplier of 1.11–4.22.
650		4	_955892 _aCREACIÓN DE EMPLEO
650		4	_947462 _aINCENTIVOS FISCALES
650			_aGASTOS FISCALES _950212
650			_aEMPLEO _943494
650			_aPOLITICA FISCAL _948067
650			_aESTADOS UNIDOS _942888
700			_955557 _aWilson, Daniel J.
773	0		_9170551 _oOP 233/2023/3 _tNational Tax Journal, _w(IEF)86491 _x 0028-0283, _g v. 76, n. 3, September 2023, p. 481–523
942			_cART