{"title":"Comparison of Film Tax Credits Across State Lines","authors":"Emily Gillenwater","doi":"10.2139/ssrn.3890522","DOIUrl":null,"url":null,"abstract":"In the United States, there are essentially three tax regimes when it comes to film tax credits. The United States currently does not have a federal filming credit, unlike Canada. Because of this, states have an open market to compete in which leads to a cutthroat competition. This paper will discuss the current regimes, how they work, and the benefits each has. The second half of this paper is a comparison of the most \"successful\" regime in Georgia to North Carolina. The conclusion focuses on how North Carolina can exploit weaknesses within the Georgia regime.","PeriodicalId":221919,"journal":{"name":"ERN: National","volume":"19 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"ERN: National","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3890522","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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Abstract
In the United States, there are essentially three tax regimes when it comes to film tax credits. The United States currently does not have a federal filming credit, unlike Canada. Because of this, states have an open market to compete in which leads to a cutthroat competition. This paper will discuss the current regimes, how they work, and the benefits each has. The second half of this paper is a comparison of the most "successful" regime in Georgia to North Carolina. The conclusion focuses on how North Carolina can exploit weaknesses within the Georgia regime.
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