經濟誘因為地方經濟發展最主要的工具之一。本研究首先檢視三十多年來美國地方政府運用經濟誘因藉以發展地方經濟的歷史，並分析學界在此一政策領域的重要研究成果。隨後，本文討論臺灣中央與地方政府有關經濟發展權限的劃分，並介紹在「全國經濟發展會議」之後，地方政府有關經濟發展政策的實際施政作為。最後，筆者透過美國州與地方政府長期以來從事地方經濟發展的經驗，對於國內在此一政策領域的未來走向提供建言。

Economic incentives are one of the most important tools used to stimulate local economy. This study examines the application of economic incentives and reviews the important research findings in the United States for the past thirty years. After that, it discusses how the jurisdictions are divided vertically in Taiwan in applying economic development policies. It then reviews how the role of local governments has changed after the National Economic Development Convention. Finally, the author proposes several suggestions with regard to the local economic development policies in Taiwan based on the experiences in the United States.