According to this answer by Shog9, a tag must exhibit a negative answer to all four of these questions in order to be considered for burnination:
- Does it describe the contents of the questions to which it is applied? and is it unambiguous?
- Is the concept described even on-topic for the site?
- Does the tag add any meaningful information to the post?
- Does it mean the same thing in all common contexts?
I am not quite sure whether the tag fails each of these tests (especially regarding question two as questions about incentives from/in the Stack Exchange system are on-topic).
Also I discovered the tag motivation with 23 questions that seems strongly related/equivalent to incentive.
Therefore I vote against burnination. Instead I propose this tag replacement/merge procedure:
- Retag incentive appropriately to better tags:
- reputation for questions about reputation incentives for positive behavior
- badges for questions about badges as incentives for positive behavior
- bounties and thanks for questions about how to say thanks (to an answer, ...)
- *or no tag if [incentive] adds no value to the question]
- Synonymize/Merge incentive and motivation
- Write a tag wiki for motivation