{"id":"https://openalex.org/W2989763571","doi":"https://doi.org/10.1016/j.jpubeco.2019.104084","title":"The effect of tax incentives on U.S. manufacturing: Evidence from state accelerated depreciation policies","display_name":"The effect of tax incentives on U.S. manufacturing: Evidence from state accelerated depreciation policies","publication_year":2019,"publication_date":"2019-11-20","ids":{"openalex":"https://openalex.org/W2989763571","doi":"https://doi.org/10.1016/j.jpubeco.2019.104084","mag":"2989763571"},"language":"en","primary_location":{"id":"doi:10.1016/j.jpubeco.2019.104084","doi":"https://doi.org/10.1016/j.jpubeco.2019.104084","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jpubeco.2019.104084","pdf_url":null,"source":{"id":"https://openalex.org/S199447588","display_name":"Journal of Public Economics","issn_l":"0047-2727","issn":["0047-2727","1879-2316"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Public Economics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5089931598","display_name":"Eric Ohrn","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I173288447","display_name":"Grinnell College","ror":"https://ror.org/04tmmky42","country_code":"US","type":"education","lineage":["https://openalex.org/I173288447"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Eric Ohrn","raw_affiliation_strings":["Department of Economics, Grinnell College, 1226 Park St., Grinnell, IA 50112, United States of America"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Economics, Grinnell College, 1226 Park St., Grinnell, IA 50112, United States of America","institution_ids":["https://openalex.org/I173288447"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5089931598"],"corresponding_institution_ids":["https://openalex.org/I173288447"],"apc_list":{"value":2050,"currency":"USD","value_usd":2050},"apc_paid":null,"fwci":15.9314,"has_fulltext":false,"cited_by_count":134,"citation_normalized_percentile":{"value":0.99000438,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":100},"biblio":{"volume":"180","issue":null,"first_page":"104084","last_page":"104084"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.5127000212669373,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.5127000212669373,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.421099990606308,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.024700000882148743,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accelerated-depreciation","display_name":"accelerated depreciation","score":0.9860000014305115},{"id":"https://openalex.org/keywords/tax-incentives","display_name":"tax incentives","score":0.9430000185966492},{"id":"https://openalex.org/keywords/state-tax-policy","display_name":"state tax policy","score":0.5860000252723694},{"id":"https://openalex.org/keywords/federal-tax-policy","display_name":"federal tax policy","score":0.4729999899864197},{"id":"https://openalex.org/keywords/manufacturing-investment","display_name":"manufacturing investment","score":0.703000009059906},{"id":"https://openalex.org/keywords/capital-investment","display_name":"capital investment","score":0.9559999704360962},{"id":"https://openalex.org/keywords/corporate-investment","display_name":"corporate investment","score":0.8379999995231628},{"id":"https://openalex.org/keywords/tax-deductions","display_name":"tax deductions","score":0.4189999997615814}],"concepts":[{"id":"https://openalex.org/C157263771","wikidata":"https://www.wikidata.org/wiki/Q1313706","display_name":"Taxable income","level":2,"score":0.8539186120033264},{"id":"https://openalex.org/C95383336","wikidata":"https://www.wikidata.org/wiki/Q4198710","display_name":"Depreciation (economics)","level":5,"score":0.8396157026290894},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.7960582971572876},{"id":"https://openalex.org/C2779861158","wikidata":"https://www.wikidata.org/wiki/Q1549811","display_name":"Generosity","level":2,"score":0.6726832985877991},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.613179087638855},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.5828982591629028},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.479892373085022},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.45851942896842957},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.4473181366920471},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.447297602891922},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.32825666666030884},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.2579101324081421},{"id":"https://openalex.org/C58202505","wikidata":"https://www.wikidata.org/wiki/Q5035700","display_name":"Capital formation","level":4,"score":0.21086055040359497},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.20039519667625427},{"id":"https://openalex.org/C2776943663","wikidata":"https://www.wikidata.org/wiki/Q165687","display_name":"Human capital","level":2,"score":0.15845581889152527},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.14704537391662598},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.13688218593597412},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.0962907075881958},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C44750222","wikidata":"https://www.wikidata.org/wiki/Q1897397","display_name":"Financial capital","level":3,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.jpubeco.2019.104084","doi":"https://doi.org/10.1016/j.jpubeco.2019.104084","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jpubeco.2019.104084","pdf_url":null,"source":{"id":"https://openalex.org/S199447588","display_name":"Journal of Public Economics","issn_l":"0047-2727","issn":["0047-2727","1879-2316"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Public Economics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:pubeco:v:180:y:2019:i:c:s0047272719301458","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0047272719301458","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.6452000141143799,"id":"https://metadata.un.org/sdg/8"},{"display_name":"Industry, innovation and infrastructure","score":0.5378999710083008,"id":"https://metadata.un.org/sdg/9"}],"sustainable_development_goals_aurora":[{"display_name":"Decent work and economic growth","score":0.4399999976158142,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":28,"referenced_works":["https://openalex.org/W27356491","https://openalex.org/W1483106487","https://openalex.org/W2011105348","https://openalex.org/W2068517078","https://openalex.org/W2088042026","https://openalex.org/W2101189526","https://openalex.org/W2118836230","https://openalex.org/W2135046866","https://openalex.org/W2155475655","https://openalex.org/W2155694514","https://openalex.org/W2254174580","https://openalex.org/W2268050051","https://openalex.org/W2291550871","https://openalex.org/W2470834603","https://openalex.org/W2800894680","https://openalex.org/W2811157720","https://openalex.org/W2913141095","https://openalex.org/W3021275704","https://openalex.org/W3025490914","https://openalex.org/W3121139365","https://openalex.org/W3121154516","https://openalex.org/W3122812581","https://openalex.org/W3124174661","https://openalex.org/W3124963659","https://openalex.org/W3125136576","https://openalex.org/W3201639395","https://openalex.org/W4251723556","https://openalex.org/W6760873880"],"related_works":["https://openalex.org/W2920722930","https://openalex.org/W2913141095","https://openalex.org/W2291550871","https://openalex.org/W2372941805","https://openalex.org/W3124003022","https://openalex.org/W2800894680","https://openalex.org/W3110934779","https://openalex.org/W3175195960","https://openalex.org/W7043808304","https://openalex.org/W7053203206"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":17},{"year":2025,"cited_by_count":16},{"year":2024,"cited_by_count":22},{"year":2023,"cited_by_count":27},{"year":2022,"cited_by_count":23},{"year":2021,"cited_by_count":11},{"year":2020,"cited_by_count":13},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2019-12-05T00:00:00"}