The costs and benefits of early-stage business tax credits: a case study of two US states

Krista Tuomi and Barbara Boxer

Venture Capital, 2015, vol. 17, issue 3, 263-270

Abstract: Tax credits for investment in early stage business are a common policy measure aimed at fostering innovation and entrepreneurship. Although credits can theoretically play an important role in offsetting risk and boosting early-stage investment, there are few empirical findings to back the theory. This paper adds to the debate by looking at two US tax credit programs: those of Maryland and Wisconsin. The net economic impact of these states' programs is estimated using the regional input-output modeling system (RIMS II).

Date: 2015
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DOI: 10.1080/13691066.2015.1051757

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