Funding: Pew Center on the States
Summary: Provide an in-depth description and evaluation of state tax incentive programs designed to foster economic development. The project identifies all state tax incentive programs for economic development and evaluates the programs using the following criteria: 1) whether the state audits tax incentive programs, 2) whether the state imposes penalties for non-compliance with program requirements, 3) whether the state publishes the names of beneficiaries and the amount of incentive received by each, and 4 whether the state prepares tax expenditure budgets.
Researcher(s)