Let's Go to the Movies--State Tax Incentives: Heroes or Villains

Wells, Steve; Posey, Clyde
July 2011
Journal of State Taxation;Jul/Aug2011, Vol. 29 Issue 5, p29
Academic Journal
The article focuses on the examination of the benefits of state tax incentives to the film industry along with its economic costs in the U.S. It says that a wide difference of opinion emerge in terms of defining the benefits and costs of tax incentives for the film industry due to the difficulty of measuring the precise benefits. It states that tax incentives are found to be costly and does not encourage economic development as found in the studies from non-profit organizations.


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