This article examines the potential impact of a wages-paid tax credit and a tax credit
for the cost of retraining workers in California. The empirical results suggest that a
wages-paid tax credit would be most effective in increasing employment atfirms with
the fewest resources. The results also suggest that a tax credit for the cost of
retraining workers would not be effective in the retention of workers.
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References
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Council on California Competitiveness.1992 . California's jobs and future. Sacramento, CA: CCC.
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Jorgenson, Dale W.1993. Constructing an agenda for U.S. tax reform. Prepared for presentation at panel discussion on tax policy at winter meetings American Economic Association, Anaheim, CA, 6 January.
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Senate Bill 964. 1993. Introduced by Senator Hayden, 5 March.
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Walker, Joe, Richard Bums, and Chad Denson. 1992. Why small manufacturing firms shun Dcf. Journal of Small Business Finance2:233-49.
