2003 Assessment of William S. Lee Tax Act, North Carolina's Incentives

Posted: 9 Oct 2003

See all articles by Michael I. Luger

Michael I. Luger

University of North Carolina (UNC) at Chapel Hill - Department of Public Policy

Abstract

The author reviews the use of incentives under North Carolina's William S. Lee Tax Act, saying that a few dozen firms, at most, account for two-thirds of the credits given. The author also suggests that only around 4 percent of the jobs claimed to be created because of the Lee Act incentives actually were induced by them.

Suggested Citation

Luger, Michael I., 2003 Assessment of William S. Lee Tax Act, North Carolina's Incentives. Available at SSRN: https://ssrn.com/abstract=457481

Michael I. Luger (Contact Author)

University of North Carolina (UNC) at Chapel Hill - Department of Public Policy ( email )

Abernathy Hall
Chapel Hill, NC 27599-3435
United States

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