On the surface, cutting business taxes would appear to be an obvious way for states to attract new business investment, and therefore growth and jobs. Soledad Artiz Prillaman and Kenneth J. Meier have studied business tax incentives across the 50 states over the past 30 years, and find that this is largely not the case, and that tax reductions can actually be harmful to state economies by reducing tax revenues and thus their ability to provide public services. They argue that given the already low tax burden on many companies, businesses are much more likely to decide on their location based on factors such as workforce education, land prices and public service levels.
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机译：从表面上看，削减商业税似乎是各州吸引新商业投资，从而吸引增长和就业的一种明显方式。 Soledad Artiz Prillaman和Kenneth J. Meier在过去30年中研究了50个州的营业税激励措施，发现事实并非如此，减税实际上会通过减少税收来损害州经济，因此他们提供公共服务的能力。他们认为，鉴于许多公司的税负已经很低，企业更有可能根据劳动力教育，土地价格和公共服务水平等因素来决定自己的位置。
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