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Ten Principles for State Tax Incentives

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  • Keith R. Ihlanfeldt

Abstract

The use of tax incentives for economic development is growing among states. This growth is partially caused by a response to new incentives of neighboring states, and similar incentive laws are passed in the interest of remaining competitive. As a result, many states have adopted tax incentives not well founded on economic theory or empirical evidence. This article draws on the latter to develop ten principles that states can employ to enhance the fairness and effectiveness of tax incentives. To illustrate their application, the principles are used to evaluate the state of Georgia's incentive programs.

Suggested Citation

  • Keith R. Ihlanfeldt, 1995. "Ten Principles for State Tax Incentives," Economic Development Quarterly, , vol. 9(4), pages 339-355, November.
    • Handle: RePEc:sae:ecdequ:v:9:y:1995:i:4:p:339-355
    DOI: 10.1177/089124249500900407
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    Cited by:

    1. Darin Wohlgemuth & Maureen Kilkenny, 1998. "Firm Relocation Threats and Copy Cat Costs," International Regional Science Review, , vol. 21(2), pages 139-162, August.
    2. repec:rre:publsh:v:38:y:2008:i:2:p:233-50 is not listed on IDEAS
    3. Nahid Sultana, 2022. "Machine leaching approaches to assess public attitude towards value-added tax in Saudi Arabia," SN Business & Economics, Springer, vol. 2(9), pages 1-18, September.
    4. Gabe, Todd M. & Kraybill, David S., 1998. "Tax Incentive Requests and Offers in a State Economic Development Program," The Review of Regional Studies, Southern Regional Science Association, vol. 28(3), pages 1-14, Winter.
    5. Thomas Stratmann, 2017. "The political economy of sales taxes and sales tax exemptions," Public Choice, Springer, vol. 171(1), pages 207-221, April.
    6. Terry F. Buss, 2001. "The Effect of State Tax Incentives on Economic Growth and Firm Location Decisions: An Overview of the Literature," Economic Development Quarterly, , vol. 15(1), pages 90-105, February.

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