It's also a very strong lever that is not very well understood by the general public and can be used to stimulate growth in a particular area without sounding l

It's also a very strong lever that is not very well understood by the general public and can be used to stimulate growth in a particular area without sounding like the government is subsidizing the industry directly. For example in Quebec the government waves a sizable chunk of taxes if the employee works on "research". With research being voluntarily defined very loosely so video game development falls into that category. The goal was to draw Ubisoft, EA, Unity, etc... in Montreal.