Tax Incentive Evaluation: Quality Jobs Tax Credit

Benjamin McKay; Cary Christian; Wycliffe Lovelace

Tax Incentive Evaluation: Quality Jobs Tax Credit

Benjamin McKay
, Cary Christian
, Wycliffe Lovelace

Georgia Southern University

Research output: Other contribution › Other

Abstract

The Quality Jobs Tax Credit (QJTC) is part of a series of job tax credits that have been in effect since 1990 for the purpose of enhancing economic growth. The tax credit is designed to encourage the creation of well-paying jobs that meet or exceed 110 percent of the average wages in the county where the business is located. The intended purpose of the QJTC is to bolster employment by enhancing job quality. The Center for Business Analytics and Economic Research at Georgia Southern University analyzed the economic contribution and fiscal impacts by companies that utilized the QJTC between the years 2017 – 2021.

Original language	American English
Publisher	Georgia Southern University
Place of Publication	Georgia Department of Audits and Accounts
State	Published - 2023

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 8 Decent Work and Economic Growth

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Cite this

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title = "Tax Incentive Evaluation: Quality Jobs Tax Credit",

abstract = "The Quality Jobs Tax Credit (QJTC) is part of a series of job tax credits that have been in effect since 1990 for the purpose of enhancing economic growth. The tax credit is designed to encourage the creation of well-paying jobs that meet or exceed 110 percent of the average wages in the county where the business is located. The intended purpose of the QJTC is to bolster employment by enhancing job quality. The Center for Business Analytics and Economic Research at Georgia Southern University analyzed the economic contribution and fiscal impacts by companies that utilized the QJTC between the years 2017 – 2021.",

author = "Benjamin McKay and Cary Christian and Wycliffe Lovelace",

year = "2023",

language = "American English",

publisher = "Georgia Southern University",

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McKay, B , Christian, C & Lovelace, W 2023, Tax Incentive Evaluation: Quality Jobs Tax Credit. Georgia Southern University, Georgia Department of Audits and Accounts. <https://www.audits.ga.gov/ReportSearch/download/30421?_gl=1*1archmb*_ga*MTg4Njk4NTAyNC4xNjg0MzM0NDIx*_ga_8Z4RV13R5J*MTcyMTEzMzE1Ni4xNC4xLjE3MjExMzMxNjkuMC4wLjA.*_ga_65FL79Y113*MTcyMTEzMzE1Ni4xNC4xLjE3MjExMzMxNjkuNDcuMC4w>

TY - GEN

T1 - Tax Incentive Evaluation

T2 - Quality Jobs Tax Credit

AU - McKay, Benjamin

AU - Christian, Cary

AU - Lovelace, Wycliffe

PY - 2023

Y1 - 2023

N2 - The Quality Jobs Tax Credit (QJTC) is part of a series of job tax credits that have been in effect since 1990 for the purpose of enhancing economic growth. The tax credit is designed to encourage the creation of well-paying jobs that meet or exceed 110 percent of the average wages in the county where the business is located. The intended purpose of the QJTC is to bolster employment by enhancing job quality. The Center for Business Analytics and Economic Research at Georgia Southern University analyzed the economic contribution and fiscal impacts by companies that utilized the QJTC between the years 2017 – 2021.

AB - The Quality Jobs Tax Credit (QJTC) is part of a series of job tax credits that have been in effect since 1990 for the purpose of enhancing economic growth. The tax credit is designed to encourage the creation of well-paying jobs that meet or exceed 110 percent of the average wages in the county where the business is located. The intended purpose of the QJTC is to bolster employment by enhancing job quality. The Center for Business Analytics and Economic Research at Georgia Southern University analyzed the economic contribution and fiscal impacts by companies that utilized the QJTC between the years 2017 – 2021.

M3 - Other

PB - Georgia Southern University

CY - Georgia Department of Audits and Accounts

ER -

Tax Incentive Evaluation: Quality Jobs Tax Credit

Abstract

UN SDGs

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