Georgia’s principal state-level economic development tax incentive program has been a set of income tax credits known as Georgia’s BEST program. Shortly after taking office in January 1999, Governor Barnes requested a study of BEST that would serve as the basis for recommending...

Researchers have consistently shown that the stock of human capital in an area, measured as the share of the adult population with a college degree, is a strong predictor of future population growth. This article examines this relationship for U.S. nonmetropolitan counties and posits that...