This project had three components. Component 1 was a model for use by state governments in evaluating the cost-effectiveness of economic development incentives. This model was designed to be implemented via a spreadsheet, and had supporting documentation explaining its research basis. Component 2 had estimates of marginal tax rates for different types of businesses in various states and cities. These marginal tax rates incorporated both regular provisions of the tax code, as well as various economic development incentives. Component 3 had estimates of detailed industry employment at the county level for all U.S. counties. These were implemented using the Institute’s version of the Isserman model. These three components were provided to Pew, and then to the larger research community, to support better research and evaluation of state and local economic development policies. As part of this project, the Institute also provided technical support to Pew in making use of the model and the two databases.