000			01504pab a2200181 454500
008			180718b2018 xxu||||| |||| 00| 0 eng d
100			_aThom, Michael
245			_aLights, camera, but no action?: tax and economic development lessons from state motion picture incentive programs
260			_c2018
300			_ap.33-51.
362			_aJan
520			_aDespite mixed results, state government use of targeted economic development programs has escalated. This study evaluates the impact of motion picture incentive programs, an array of tax incentives employed by over 40 states to entice film and television productions out of California and New York, on labor and economic conditions from 1998 through 2013. Results suggest that sales and lodging tax waivers had no effect on any of four different economic indicators. Transferable tax credits had a small, sustained effect on motion picture employment levels but no effect on wages. Refundable tax credits had no employment effect and only a temporary wage effect. Neither credit affected gross state product or motion picture industry concentration. Incentive spending also had no influence. These findings demonstrate the heterogeneous impacts of different incentives offered under a single program and should inform future economic development policy design. - Reproduced.
650			_aTax incentives
650			_aTax exemption
650			_aEconomic development
773			_aAmerican Review of Public Administration
909			_a117087
999			_c117081 _d117081