Credits and Incentives: Multistate Considerations and Planning (Portfolio 1490)

Description

States and local jurisdictions have increasingly offered businesses a variety of tax credits and incentives to induce a business to locate or maintain operations in a particular state. In many cases, these programs are designed to encourage a particular corporate behavior rather than as a wholesale method of attracting businesses to a particular state. This Tax Management Portfolios contains a detailed discussion of the tax credits and incentives currently available to businesses. This Portfolio also addresses the issues of constitutionality, effectiveness, and the initiatives and policy directions states have taken with respect to existing programs.

Table of Contents

01 Introduction
02 General Economic Incentives
03 Tax Policy Acting As Incentives
04 Constitutional Issues
05 Credits and Incentives: Do They Work?
06 State Initiatives and Policy Directions