Panel Database on Incentives and Taxes

Incentives and Tax Data: The PDIT Database


The Panel Database on Incentives and Taxes (PDIT) contains data on incentives and taxes for 33 states and 45 industries for the past 26 years. The database can be used to analyze how levels of business incentives and business taxes vary between states, vary by industry, and have changed over time.

The button below allows users to display or download portions of the database. Underneath the button is some information on what choices users will have as they select portions of the database.

 

          Begin using the data          

 

Using the PDIT Database

Before selecting portions of the database, the user is presented with one screen, "About the Data," and another screen, "About the PDIT Database." These two screens provide valuable background information on the nature of the database and what the various outputted numbers mean.

After these two background information screens, there are a series of screens that provide the user with choices:

Geography

The user first chooses whether he/she wants national average data ("Nation"), data for all states ("All"), or data for one or more particular states.

Industry

The user then chooses whether he/she wants average data for all export-base industries ("All export"), all non-export-base industries ("All non-export"), or some particular industry or group of industries. (The screen "About the Data" explains what is meant by "export-base industries.")

Year

The user then chooses a start year from 1990 to 2015, or whether he/she wants data for all 26 start years. (The meaning of "start year" is explained in the screens "About the Data" and "About the PDIT Database.")

Taxes & Incentives

The user then selects whether he/she wants total incentive data, total tax data, or net tax data (total taxes minus total incentives), or just data for some particular incentive or tax.

Ratio Type

Finally, the user selects how he/she wants the data over the 20-year simulation period from that starting year: Does he/she want an average using a 12 percent discount rate, an average using a 3 percent discount rate, an average weighted by an assumed distribution of facilities across age classes, or does he/she want figures for an individual simulation year from the 20-year simulation period? (The screen "About the Database" explains more what this means.)

Units of measure

To clarify units of measure, the data for incentives or taxes are reported as a proportion of value-added for that industry or group of industries in a particular state or in the nation. Therefore, a number such as 0.01423 for incentives means that incentives for that particular state/industry/starting year are 1.423 percent of value-added. As outlined in the screens that describe the above, there are different methods of reporting these proportions: Proportions can be reported as averages over the 20-year simulation period, using three different methods of calculating averages, or they can be reported as the figure for a particular year of the 20-year simulation period. These proportions provide a simple and intuitive framework for comparing the sizes of taxes and incentives for firms across states, industries, and starting years.

The data can be displayed on your browser. However, if your data request is extensive, viewing the data on your browser will be cumbersome. Alternatively, the data can be downloaded as a CSV file, which can be viewed in Excel or entered into almost any statistical package.

 
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