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"Cut—And That's A Wrap"—The Film Industry's Fleecing Of State Tax Incentive Programs, Randle B. Pollard

Scholarly Articles

State tax incentives for the film industry will remain part of the economic development program of many states despite recent troubled programs and calls by public advocacy groups to reign in or eliminate such programs. Some states have reduced or eliminated their film industry incentive programs, but accountability remains an issue for the forty-five percent of states with film incentive programs that do not require audit verification or substantiation of the benefits gained from the programs. The U.S. film industry continues to grow and there is opportunity for states with well-developed programs and rigorous compliance standards to be successful—providing net …