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Each year public officials give away millions of dollars in tax breaks to attract or retain big companies. In return, the businesses promise to create new, high-paying jobs. The Blade conducted two separate, three-month investigations -- one local and one statewide -- to see if corporations are keeping their promises. The investigation reveals that 55 percent of Toledo corporations that received tax breaks have not lived up to their end of the bargain, yet no company has ever been penalized for reneging on a deal. Statewide, The Blade finds that the Ohio Enterprise Zone program, a massive job creation effort that has given businesses hundreds of millions of dollars in tax breaks, has been so poorly managed that no one really knows if it works.