Brittany Blair

Bio: Brittany Blair is an academic researcher. The author has contributed to research in topics: Medicine & Value-added tax. The author has an hindex of 1, co-authored 1 publications receiving 10 citations.

State‐funded angel investor tax credits: Implementation and perceived effectiveness in a sample of states within the United States

Abstract: Purpose – Over the past decade more than 20 states have begun to offer tax credits to angel investors in an attempt to increase state economic growth. These credits are intended to increase new venture investment, create high‐paying and knowledge‐based jobs, and increase tax revenue collections, but there is some debate over costs and benefits associated with these credits. This paper aims to investigate this issue.Design/methodology/approach – This paper will examine the implementation and perceived effectiveness of tax credit programs in Hawaii, Louisiana, Wisconsin, Minnesota, Oregon, and Vermont. These states were chosen for this research sample based on their differing physical locations within the USA and the uniqueness of the characteristics of each state's chosen tax credit program.Findings – The paper reveals that state investment tax credit programs vary widely in areas of eligibility, level of funding available per investment and per year, and whether or not the credits are refundable. All of t...

Emotional support animals supporting college students' mental health and well-being: A qualitative analysis exploring practices, policies, and perceptions.

Abstract: Objectives: Describe the emotional support animal (ESA) experience of college students detailing the process of obtaining an ESA, as well as the benefits and obstacles. Participants: Nine students who had an ESA at college provided preliminary information while an additional four offered insights into their COVID experience with their ESA. Archived records from the Accessibility Resource Center added detail on the ESA process. Methods: This mixed-method study included qualitative interviews (9 students prior to COVID and 4 during COVID) as well as a quantitative analysis of archived data. Thematic analysis was used to extract themes from the interviews. Archived data were analyzed for frequency of select topics. Results: Four positive themes (presence of animal, empowerment, symptom alleviation, and social catalyst) and three negative themes (housing accommodations, lack of ESA education on campus, and social consequences) were extracted from initial interview responses. Analysis of COVID interviews also revealed positive and negative themes with many similar to the pre-COVID responses but also included unique themes reflective of the restrictions imposed by the pandemic. Archived data revealed a substantial increase in the number of ESAs on campus, a wide range of species, and an array of complaints such as safety concerns, ESA behavior, ESA cleanliness, and ESA in unauthorized areas. Conclusions: Overall, the college ESA experience appears beneficial, facilitating the adjustment to college for students with mental health concerns. However, there are drawbacks. Knowledge of obstacles and concerns will help ease the ESA process for all constituents.

The effects of digitalization on gender equality in the G20 economies

Abstract: Urvashi Aneja; Susan Coleman; Vidisha Mishra; Alicia RobbMay, 2017The effects of digitalization on gender equality in the G20 economies,Report,[Kiel, Germany]Women20,167

Crowdfunding tax incentives in Europe: a comparative analysis

Abstract: Some European countries offer tax incentive schemes to investors and companies in crowdfunding. On one hand, they could be seen as a tool to reduce the system’s dependence on banks and increase the...

The impact of state-level R&D tax credits on the quantity and quality of entrepreneurship

Abstract: The acceleration of start-up activity is often cited as a rationale for the R&D tax credit, a key innovation policy instrument adopted increasingly by US states over the past quarter century. While there is a strong empirical base linking the R&D tax credit to increased R&D expenditures and innovation, prior work has not provided causal evidence that this policy effects the rate of formation and growth potential of new businesses. This paper combines data from the US Startup Cartography Project with the Panel Database on Incentives and Taxes to implement a difference-in-differences estimate of the impact of the R&D tax credit on the quantity and quality-adjusted quantity of entrepreneurship. Our key finding is that the R&D tax credit is associated with a significant long-term impact on both the overall quantity and quality-adjusted quantity of entrepreneurship, with the bulk of the effect materializing more than five years after the policy is enacted. These findings stand in contrast to an analysis of the adoption of state-level investment tax credits. There, we observe no long-term impact on the quantity of entrepreneurship but a marked decline in the rate of formation of growth-oriented startups over time. Combined with other evidence regarding the efficacy of R&D tax credits in spurring innovative investment, our results shed light on the potential for this fiscal policy to also stimulate the formation of growth-oriented start-ups. Institutional subscribers to the NBER working paper series, and residents of developing countries may download this paper without additional charge at www.nber.org.

The effects of digitalization on gender equaliy in the G20 economies: Women20 study

Abstract: This study is a joint project by the Women20 and the Think Tank 20 initiatives under the German G20 presidency, supported financially by the Emerging Market Sustainability Dialogues (EMSD) and the Deutsche Gesellschaft fur Internationale Zusammenarbeit (GIZ). This study is the final report. An executive summary has been published on occasion of the Women20 summit in Berlin.