Sixty-five percent of public sector respondents have a formal process for offering an incentive package, while only 39 percent of the corporate sector has a formal process for negotiating and implementing the incentive package. Similar to Economic Impact Studies, the public sector is ahead of the corporate sector when it comes to process.
      When the process breaks down, the win-win equation becomes more difficult to obtain. While it was 100-percent unanimous from both sides that incentives should be a win-win for the company and the community, there were numerous examples (and ample commentary) from both sides of not reaching a win-win conclusion. When do incentives not result in a win? Here's what the two sides say:
      Looking forward, what incentive issues are the most important? To the corporate sector, it's job retention. To the public sector, it's creative funding for incentives programs. In addition, each side wants the other to be more accountable in their incentive transactions. Survey respondents were optimistic about incentives for both targeted industries and targeted disadvantaged areas. But respondents were not optimistic about keeping incentives out of the courts over the next several years. (See Site Selection's coverage of a recent federal ruling on incentives on p. 726 of this issue.)