Mission Accomplished

Tax incentives designed to lure film production away from California and New York have become commonplace in state legislatures across the country.  By 2009, at least 44 states had enacted tax incentives to reduce the costs of film production carried out in a specific state.  The programs are not without controversy as opponents argue they represent a subsidy that reduces tax income at the expense of programs that would produce greater overall benefit.  However, proponents maintain that such incentives are vital for growing jobs and expanding state economies.  This study examines filmed entertainment employment trends in Georgia, Louisiana, and North Carolina from 2001 through the first quarter of 2015. The findings of this research are significant in that they clearly demonstrate increased employment in the film industry in the years following the enactment of tax incentives in the three states included in this labor trend study.