West Virginia

Rob Capehart, a current Fulbright Scholar and Marshall University associate professor, offers a much-needed critique of tax incentives programs in the State Journal. Capehart's central criticisms of tax breaks concern fairness, questionable results, and possible legal issues, noting that "a number of well-reasoned commentaries have concluded that the Commerce Clause likely will serve as the basis for nationwide legal challenges to a state's use of tax credits by public interest groups representing the beneficiaries of state government expenditures."