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...

Georgia’s principal state-level economic development tax incentive program has been a set of income tax credits known as Georgia’s BEST program. Shortly after taking office in January 1999, Governor Barnes requested a study of BEST that would serve as the basis for recommending...