It's clear that the review of exemptions wasn't done with any significant research. One of the most widely given but little reviewed exemptions is the tax abatement on real property. In some communities, these abatements are given away like candy and there's no requirements on companies that get them to either produce jobs or generate revenue. The studies that have been done on them give conflicting views on whether they are effective or not but they are a huge drain on state and local revenues and ending them would create a true level playing field.