Panel Database on Incentives and Taxes
2015 Frontloading Index (excess of value of incentives at 12% discount rate over value at 3% discount rate)
| Geographic Unit | Percent |
|---|
| Virginia | 79.9% |
| Missouri | 66.6% |
| Wisconsin | 64.4% |
| Oregon | 59.1% |
| Washington | 55.9% |
| Connecticut | 53.0% |
| Minnesota | 52.8% |
| Georgia | 50.5% |
| Texas | 50.0% |
| Iowa | 47.1% |
| Michigan | 47.0% |
| Nebraska | 43.9% |
| New York | 38.8% |
| Nevada | 38.0% |
| Arizona | 36.3% |
| Pennsylvania | 35.7% |
| Ohio | 34.8% |
| Kentucky | 33.8% |
| Louisiana | 33.3% |
| Indiana | 33.1% |
| Nat. Avg. | 32.4% |
| D.C. | 31.9% |
| New Jersey | 30.8% |
| Massachusetts | 28.7% |
| New Mexico | 27.8% |
| Maryland | 27.1% |
| North Carolina | 22.2% |
| Colorado | 20.0% |
| Florida | 15.4% |
| South Carolina | 14.9% |
| Illinois | 14.5% |
| California | 11.2% |
| Alabama | 11.0% |
| Tennessee | 4.4% |
