The employment impacts of US Environmental Protection Agency (EPA) brownfield grant sites are examined. Such sites are eligible for tax incentives which can provide additional funds for cleanup. Using establishment data, employment within close proximity to such sites is found to increase during...

Purpose A number of states have recently either adopted, or have considered adopting, combined reporting accounting for state income tax purposes. Proponents claim that this policy increases state revenues by obviating certain tax panning techniques, while critics claim this policy causes firms...