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

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.