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Property Tax Incentive Pitfalls

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  • Kenyon, Daphne A.
  • Langley, Adam H.
  • Paquin, Bethany P.

Abstract

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.

Suggested Citation

  • Kenyon, Daphne A. & Langley, Adam H. & Paquin, Bethany P., 2012. "Property Tax Incentive Pitfalls," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 1011-1021, December.
  • Handle: RePEc:ntj:journl:v:65:y:2012:i:4:p:1011-21
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    Download Restriction: Access to most recent volumes (current and past two years) is restricted to subscribers and members of the National Tax Association.

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    References listed on IDEAS

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    1. Esteban G. Dalehite & John L. Mikesell & C. Kurt Zorn, 2005. "Variation in Property Tax Abatement Programs Among States," Economic Development Quarterly, , vol. 19(2), pages 157-173, May.
    2. John E. Anderson & Robert W. Wassmer, 2000. "Bidding for Business: The Efficacy of Local Economic Development Incentives in a Metropolitan Area," Books from Upjohn Press, W.E. Upjohn Institute for Employment Research, number bb, November.
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