Purpose: As a component of a benefit-cost analysis into the efficacy of publicly funded facility incentives, the purpose of this paper is to examine the county-wide impact of business incubators, makerspaces and co-working spaces on employment, proprietor’s employment and the average wage per...

This paper analyzes firms that are eligible to participate in Georgia's Job Tax Credit program to determine the characteristics that influence the prob-ability of filing for a state employment tax credit. Empirical results indicate that firms with higher state corporate income tax liability,...

Employment tax credits have become one of the primary tools of state economic development policy. A recurring question is whether these credits create jobs that would not have been created in their absence. This paper provides estimates of the employment impact of such credits by comparing the...

There are good arguments for an individual income tax on “potential income”, but the drawback to such a tax is the significant administrative concern regarding the implementation of the tax. This paper argues that human capital theory provides a widely accepted and straightforward method to...

This paper provides an overview of the new National Housing Policy (NHP) adopted in Nigeria in 1992. The language of the new policy approach promotes the private sector as the chief means to address the severe shortages and high costs of shelter. However, it appears that many of the key measures...