What is your definition of "really work"? Georgia started its tax incentives for Film/Television in 2005 and now it's the third largest film/tv industry in the nation behind California and NY. It's also propped up tourist economies as a secondary effect where people want to go to places where things were filmed. Georgia legislators would probably argue that the incentives there work.

[] http://www.adweek.com/tv-video/how-atlanta-became-the-worlds...