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Variation in Property Tax Abatement Programs Among StatesIndiana University, Bloomington
Indiana University, Bloomington
Indiana University, Bloomington This research provides an exhaustive review of U.S. property tax abatement programs and identifies and compares critical structural differences of abatement programs across states. Program differences are much greater than the existing literature recognizes. As a result, perhaps the most comprehensive database on the diversity of property tax abatements is offered to practitioners who are considering the design of a new abatement program or the revision of an existing one, as well as to researchers interested in furthering research on the effectiveness of this policy tool. For each of the identified abatement program features, advantages and disadvantages are discussed in light of existing literature.
Key Words: economic development tax abatements tax incentives property tax state and local finance
Economic Development Quarterly, Vol. 19, No. 2,
157-173 (2005) This article has been cited by other articles:
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