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Regional Growth and Development Strategies: Business Relocation and Recruitment

This article basically says that the practice of providing incentives as the primary way of attracting business went away in the 1980s. We are now into a third "wave" of ED focused on fostering a culture of public/priviate innovation.

"Attempts to recruit businesses through offering low costs and tax incentives has proven to be
ineffective and should be replaced by efforts to foster a more entrepreneurial attitude within
the community."

Tessa Conroy and Steven Deller

Full Report: https://tconroy1.files.wordpress.com/2014/11/migrationpolicybrief-finaltc.pdf

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