I am working on a paper that looks at the competition that occurs
between cities using tax abatements as relocation incentives.  Why
does Boenig decide to locate in Chicago rather than Dallas?  I need
background info on current tax abatements used by various
localities?where did they come from?  I am hoping to use the state of
Texas and Texas cities as a case study.
I am particularly concerned with the use of municipal funds to attract
large employers.  For the most part, the studies I have found focus on
the economic impact of these tax abatements.  How much did they cost? 
How effective were they in broadening a city?s tax base?  Do they have
an overall positive impact?  The thing I am really concerned with,
though, is the political dimension of tax abatements.  If they have
repeatedly been proven to be ineffective or to at least have a nominal
impact, why do politicians insist on using them as tools to attract
corporations to their cities?
A successful answer to this question will include historical material
on the originations of these abatements and also information that
would be useful in examining the political aspects and processes used
in determining whether or not to use tax abatements to attract
companies.