“…This was done by the state, and according to the enabling legislation, as a way to help poor and blight-ridden inner-city communities through private-sector economic revitalization through the stimulation of small business activity. However, as pointed out in the research of Lambert (2003), Lambert and Nelson (2002), the Kentucky Legislative Research Commission (2002), and the Office of State Budget Director (2002), the emphasis of the state’s program quickly became one focused on businesses, especially larger employers wherein one half of the EZ’s tax incentives went toward the eight largest employers, most of which were in Louisville (e.g., Ford Motor Company, General Electric [now Haier], and United Parcel Service (UPS), among others). 1 Louisville accounted for about two thirds of the state EZ program activities during the life of the program from 1983 to 2003, and at one time had around 1,200 registered firms participating in the program and eligible for incentives.…”