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State Business Incentives: Trends and Options for the Future
The report indicates that In the past few decades, the number of states with tax incentives for businesses has steadily increased. By 1998, more than 40 states offered tax concessions or credits for equipment, inventories and job creation. Other tax exemption programs offered by more than 30 states are linked to corporate and personal income and research and development.
Link
http://storefront.csg.org/index.asp?PageAction=VIEWPROD&ProdID=30