This paper estimated the fiscal impact of a job creation tax credit, a proposed incentive for establishments participating in the Indiana enterprise zone program. State unemployment insurance files were utilized with GIS to obtain enterprise zone data. Labor demand and labor supply were estimated. Job creation due to the credit was calculated from empirical results.

本文估计了创造就业税收抵免的财政影响，该税收抵免是对参与印第安纳企业园区计划的企业的一种激励措施。利用国家失业保险档案和地理信息系统获取企业分区数据。估计了劳动力需求和劳动力供给。由于信贷而创造的就业是根据实证结果计算出来的。