“…As a tax-payer investment, studies from the 1980s and 1990s suggest the costefficiency of support employment in the community is mixed (Hill & Wehman, 1983;McCaughrin, Ellis, Rusch, & Heal, 1993;Rusch, Conley, & McCaughrin, 1993;Tines, Rusch, McCaughrin, & Conley, 1990;Wehman et al, 1985). More recent research found that context matters greatly in that the cost-efficiency for tax payers depends on the state in which employment services are provided (Cimera, 2010a(Cimera, , 2010b. In addition, the phase of support for the supported employees working in the community matters.…”