Use of quasi‐experimental methods in tax expenditure evaluation: The case of Maryland enterprise zones

Enterprise zones are intended to revitalize America's economically distressed cities and rural areas, relying primarily on tax and regulatory relief to encourage private investment in areas that otherwise might be unattractive. Congress requested a prospective evaluation based on a state program with similar features. The evaluation used multiple methods and data sources both to enrich findings and to protect against unwarranted conclusions.