ABSTRACT

The biggest obstacle for entertainment tax incentives is demonstrating their effectiveness. A comprehensive study of state incentives in 2012 found that "inconsistent methodology" was used within states to collect data and that study results were often based on "limited data". Bringing in a long string of connected productions is the only way to build up the entertainment industry in a state: growing the crew base, providing a need for ancillary companies, and creating a marketing profile. The entertainment industry uses computers for data wrangling, editing, animation, graphics, robotic cameras, video-gaming, and special effects, among many other areas. Retraining existing labor is another way that permanent residents can be part of the film and television industry. According to experts, at least 5 percent of worldwide tourism is inspired directly by movies. When entertainment incentives don't work, it can usually be traced back to one of three primary issues: overexpansion, fraud, or underperformance by the film office.