The U.S. would not be comparable because they are not particularly heavy on providing tax breaks and incentives. There are a few states that provide tax breaks, but they're generally linked to film-based incentives, and they're not very useful for the game industry.
Canada, I would say, is a leader in terms of tax-based incentives on labour. There are analysts who have done grids of which countries provide which incentives and so on. Most countries use Canada as a benchmark, as a model.