Reddit reviews The Great American Jobs Scam: Corporate Tax Dodging and the Myth of Job Creation
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Tax credits for corporations are BS. Companies will often move plants from other locations, destroying jobs in those areas. And companies make decisions on opening a plant based on anticipated demand and the knowledge of workers in an area, so tax credits are unnecessary.Tax credits are also selective tax cuts that are made up by tax increases on other businesses, who are often competitors of the beneficiary of the tax credit.
[A good book] (http://www.amazon.com/The-Great-American-Jobs-Scam/dp/1576753158) and [a good paper] (http://www.unleashingcapitalismsc.org/pdf/chapter7.pdf) on the subject.