Who Offers Tax-Based Business Development Incentives?
---- Acknowledgements -----
The authors thank Andrew Fayad, Sarah Saeed, and Theodosia Tenia for excellent research assistance, and Dhammika Dharmapala, Bradley Heim, Jessica Stahl and various seminar participants for comments on earlier drafts. The views expressed in this paper are those of the authors and do not necessarily reflect the positions of the Federal Reserve Bank of Kansas City or the Federal Reserve System. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.