Tax Credits: Perhaps One Size Does Not Fit All


2011 has seen a variety of news stories about film and television tax credit incentive programs around the world. In the summer, the Economist reported that many US states were ending their tax credit programs ("Unilateral disarmament"):

Arizona, Arkansas, Idaho, Kansas, Maine, New Jersey and Washington have recently ended, suspended or shrunk their programmes. Many others, struggling with budget deficits, are considering doing the same, investing the money in something permanent or even leaving it to taxpayers. “2010 will likely stand as the peak year,” thinks Mr Henchman.

But where some US states are declining to tread, other jurisdictions are continuing to venture...

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