The first essay provides estimates of utilization for the Empowerment Zone (EZ) wage tax credit, a subsidy claimed by employers who operate in and hire residents of federally designated areas experiencing economic distress. I show that about 6.4 percent (and at least 3.5 percent) of the working age population was claimed under the EZ wage credit in 1999. In addition, I estimate that 24.2 percent (and at least 13.1 percent) of those employed inside of the target area were claimed for the credit. These measures of tax credit use are an alternative to the use rate of firms that are presented in the existing literature, and reveal how effective the credit is at reaching residents of the target area.Abstract This dissertation consists of three essays on the economics of federal tax policy for housing and urban redevelopment. The first two essays examine the federal Empowerment Zone wage tax credit, a wage subsidy that is targetedanbsp;...
|Title||:||Essays on Federal Tax Policy for Housing and Urban Redevelopment|
|Author||:||Andrew R. Hanson|
|Publisher||:||ProQuest - 2008|