States Should End Tax Breaks to Big Studios and Fund Local Arts

If you’ve ever spotted a logo with a peach and the word “Georgia” during the credits of a movie or TV show, you may have wondered what role the state played in its production. That logo is for Georgia Entertainment Industries, a state tax incentive program for productions filmed in the Peach State.

Around two-thirds of states provide some form of tax break as incentives for productions within their borders. They may seem reasonable enough—the studios will need to hire some local workers. And perhaps seeing that cool logo at the end of “Borat Subsequent Moviefilm” will drive tourists to ...