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Tax Incentives and Rural Economic Development

Author

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  • Debertin, David L.

Abstract

Tax incentives by state and local governments to attract industrial development are undergoing another round of public criticism in the news media. There are those who argue that any form of economic incentive in an attempt to entice businesses to locate in a particular state or community is unwarranted. Others argue that in order to compete, many tax breaks and other incentives are not only justified, but essential. This is a view that lies between these extremes. In some instances, economic incentives make sense. However, each potential economic development package made in an effort to encourage a firm to locate within a state or local community must be very carefully evaluated.

Suggested Citation

  • Debertin, David L., 1993. "Tax Incentives and Rural Economic Development," Staff Papers 159232, University of Kentucky, Department of Agricultural Economics.
    • Handle: RePEc:ags:ukysps:159232
    DOI: 10.22004/ag.econ.159232
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