PROPERTY TAX INCENTIVE PITFALLS

descriptionPublicationkeyboard_double_arrow_right Article 01 Dec 2012 English Publisher:University of Chicago PressJournal:National Tax Journal, volume 65, pages 1,011-1,021 (issn: 0028-0283, eissn: 1944-7477,

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Authors: Kenyon, Daphne A.; Langley, Adam H.; Paquin, Bethany P.;

doi: 10.17310/ntj.2012.4.14

PROPERTY TAX INCENTIVE PITFALLS

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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 identifi ed.

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