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COSTS AND BENEFITS OF BUSINESS TAX INCENTIVES IN KANSAS
Sicilian, Shirley
Sicilian, Shirley
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Abstract
This report is a cost-benefit study of Kansas business tax incentives: the Job Expansion and Investment Tax Credit and the Sales Tax Refund. The ultimate objectives of these tax incentives include generation of job opportunities for state residents and the strengthening of state fiscal capacity. The issue then, is whether the cost to the state of a particular incentive outweighs the resulting benefits which accrue to the state, the locality, or both.
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1987-02
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Institute for Public Policy and Business Research, University of Kansas
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m117.pdf
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Shirley Sicilian. Costs and Benefits of Business Tax incentives in Kansas. Institute for Public Policy and Business Research, University of Kansas. Technical Report Series: 117 (February 1987).