Temporary Help Service Firms' Use of Employer Tax Credits: Implications for Disadvantaged Workers' Labor Market Outcomes.
Temporary help services (THS) firms are increasing their hiring of disadvantaged individuals while also increasing their use of employment subsidies for doing so. Do these subsidies-the Work Opportunity Tax Credit (WOTC) and Welfare-to-Work Tax Credit (WtW)-create incentives that improve employment...
| Publicado en: | Southern Economic Journal Vol. 74; no. 4; pp. 1123 - 1149 |
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| Autores principales: | , |
| Formato: | Artículo |
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Wiley-Blackwell
Apr2008
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=32015995&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 32015995 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 00384038 SEJ jtl: Southern Economic Journal issn: 00384038 maglogo: N pubinfo: dt: Apr2008 vid: 74 iid: 4 pid: 480 pub: Wiley-Blackwell artinfo: ui: 32015995 10.1002/j.2325-8012.2008.tb00884.x ppf: 1123 ppct: 26 formats: fmt: @attributes: type: P size: 1.8MB tig: atl: Temporary Help Service Firms' Use of Employer Tax Credits: Implications for Disadvantaged Workers' Labor Market Outcomes. aug: au: Hamersma, Sarah Heinricht, Carolyn affil: Department of Economics, University of Florida, P.O. Box 117140, Gainesville, FL 32611-7140, USA LaFollette School of Public Affairs and Institute for Research on Poverty, University of Wisconsin-Madison, 1225 Observatory Drive, Madison, WI 53706, USA su: Taxation Public spending Government spending policy Subsidies Tax expenditures Tax incentives Transfer payments Tax credits Tax deductions sug: subj: Taxation Public spending Government spending policy Subsidies Public Finance Activities Tax expenditures Tax incentives Transfer payments Tax credits Tax deductions ab: Temporary help services (THS) firms are increasing their hiring of disadvantaged individuals while also increasing their use of employment subsidies for doing so. Do these subsidies-the Work Opportunity Tax Credit (WOTC) and Welfare-to-Work Tax Credit (WtW)-create incentives that improve employment outcomes for THS workers? We examine the distinct effects of THS employment and WOTC/WtW subsidies on earnings and job duration using new survey and administrative data. We find that, even controlling for a broad range of worker and firm characteristics, some important differences persist between THS workers, WOTCIWtW- certified workers, and those who are both THS and WOTC/WtW certified. THS workers who are WOTC certified have similar job duration to eligible unsubsidized workers but much higher quarterly earnings. Among WOTC-certified workers, those in THS firms have similar quarterly earnings to those in other industries but much shorter average job duration. Panel estimates suggest that these effects do not persist over time. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
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