Do Tax Incentives Affect Business Location? Evidence from State Film Incentives

Preprint OPEN
Patrick Button;
(2015)
  • Subject: Economic development policy, tax incentives, state taxation, business location, film industry
    • jel: jel:H71 | jel:R38 | jel:L82 | jel:H25 | jel:Z11
    acm: ComputingMilieux_MISCELLANEOUS

I provide the first estimates of the impacts of recently-popular U.S. state film incentives on filming location, establishment location, and employment in the film industry. Filming in this industry is relatively insensitive to locational characteristics, and these ince... View more
  • References (6)

    > $1m within 6 months. Only employees earning < $0.5m included.

    Amended to > $200k within 6 months.

    Feature films or TV Series: $1m-$75m, “Movies of the Week” or mini-series: >0.5m. ≥ 75% of production days in CA. Credits allocated by lottery.

    ≥ $100k if production originated in CO, $1m otherwise. ≥ 75% of both expenditure and payroll must be spent in CO.

    Minimums amended to $100k or $250k. In-state production must include ≥ 25% residents.

    Amended to ≥ 50%. Only up to $3m per employee eligible Laws 2009, Ch. 419

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