While much of the economic development literature attempts to quantify the effectiveness of tax incentives on growth outcomes, less attention has been paid to the relationships between incentive use and local economic base composition, despite the fact that many economic development strategies are aimed at changing industrial base makeup. Local industrial base diversity has implications for the pace and stability of future growth. Using newly available annual data on incentives at the metropolitan statistical area (MSA) level, this article explores the relationship between incentives and economic diversity between 2005 and 2015. The descriptive analysis finds that MSAs with less diverse economic bases target incentives to industries with low concentration and that regardless of overall diversity, MSAs are more likely to incentivize industries that are less specialized locally. Panel regression models indicate that use of customized job training subsidies are associated with increases in diversity net of local government and population characteristics.

虽然许多经济发展文献试图量化税收激励措施对增长成果的有效性，但尽管许多经济发展策略旨在改变工业基础，但人们对激励措施使用与当地经济基础构成之间关系的关注却较少。化妆品。当地工业基础的多样性对未来增长的步伐和稳定性具有影响。本文使用大都市统计区（MSA）级别的最新年度激励数据，探讨了2005年至2015年之间激励与经济多样性之间的关系。描述性分析发现，经济基础多样性较低的MSA将激励针对低集中度行业而且无论整体多样性如何，MSA更有可能激励当地专业程度较低的行业。面板回归模型表明，使用定制的工作培训补贴与地方政府和人口特征的多样性增加相关。