摘要：Economic development continues to be a top policy issue for the state of Maine. Within the broad topic of economic development is the issue of tax policy, and the state continues to experiment with changes in traditional taxes, such as sales and income, as well as with newer approaches, such as Employment Tax Increment Financing. What works and what does not work? Can the state afford the potential loss of revenues associated with tax incentives? Who wins and who loses from these policies? To answer these questions, Maine Policy Review convened a panel of experts to review Maine’s record. Two represent state government and have been involved directly in the administration of tax incentives, Brian Mahany and Alan P. Brigham. They are joined by two policy analysts with expertise in economic development, Christopher "Kit" St. John and Charles Colgan. There is a surprising degree of consensus about the inevitability of tax incentives and the value of their judicious application. Yet, it also is clear that they are not the centerpiece of economic development policy, and their impacts on the equitable distribution of public funds must be monitored.
关键词：Maine tax policy; tax incentives; economic development
