Paying Taxes to the Boss

Paying Taxes to the Boss: How a Growing Number of States Subsidize Companies with the Withholding Taxes of Workers

by Philip Mattera, Kasia Tarczynska, Leigh McIlvaine, Thomas Cafcas and Greg LeRoy

April 2012

States are increasingly using the withholding taxes of their workers to subsidize companies. This is justified in the name of job creation, but payments often go to firms that simply move existing jobs from one state to another, or to ones that threaten to move unless they get paid to stay put.

Press release
Executive summary
Full text of report
Appendix: subsidy program descriptions

Spreadsheet list of companies receiving subsidies linked to personal income tax revenue

Note: This list is limited to those states that disclose recipient data. The information is taken from Good Jobs First's Subsidy Tracker database. The report includes additional recipients whose deals are too new to be reflected in the disclosure data.