It is frustrating from an indie producer perspective that all film-centered tax incentives, both here in the US and abroad, are geared towards the higher budgeted films. It is totally understandable though, as the Hollywood & big budget fare bring in the most revenue and the most jobs. This sort of bias however, also limits the growth of local creative talent — in fact you could argue that the bias to high priced production in tax incentives drives out the local talent and thus prevents creative communities from developing in the regions in which the incentives are supposed to help.
Unless such tax incentive programs also focus on the sustainability of the creative community — in addition to maximizing tax revenues and employment — it will always be carpetbaggers who benefit from policy and not the local community.
