Note: Leading states have well-designed plans to regularly evaluate tax incentives, experience producing quality evaluations that rigorously measure economic impact, and a process for informing policy choices. States that are making progress have made a plan by enacting a policy that requires regular evaluation of major tax incentives. Trailing states lack a well-designed plan to regularly evaluate major tax incentives.

Source: Pew analysis based on interviews with state officials and a review of tax incentive evaluations and evaluation statutes