Property Tax Incentive Pitfalls
This paper relies on a review of the literature on property tax incentives for business, a new database on property tax economic development incentives, and several state case studies to identify pitfalls in using this economic development tool. Several potential reforms are identified.
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Article provided by National Tax Association in its journal National Tax Journal
Volume (Year): 65 (2012)Handle:
Issue (Month): 4 (December)
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- John E. Anderson & Robert W. Wassmer, 2000.
"Bidding for Business: The Efficacy of Local Economic Development Incentives in a Metropolitan Area,"
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