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Building‐Tax Abatements

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  • Alan K Severn

Abstract

AS an incentive for development, tax abatements for new buildings may be similar to a graduated tax system For macroeconomic reasons, this statement is especially true in the 1980s Unlike a graduated tax system, however, tax abatements for businesses help to offset the pro‐housing bias of the Federal income tax

Suggested Citation

  • Alan K Severn, 1992. "Building‐Tax Abatements," American Journal of Economics and Sociology, Wiley Blackwell, vol. 51(2), pages 237-245, April.
    • Handle: RePEc:bla:ajecsc:v:51:y:1992:i:2:p:237-245
    DOI: 10.1111/j.1536-7150.1992.tb03351.x
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