Tax Increment Financing: History, Basics, Issues, and Evolution
Journal of Applied Business and Economics
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Title |
Tax Increment Financing: History, Basics, Issues, and Evolution
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Creator |
Wagner, Richard
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Description |
As municipal governments seek to maintain an urban center, many tools and incentives are used. One of these is tax increment financing. This development tool has the potential to provide tax-base neutral funding for areas in blight, potentially blighted, or with the potential to be economically and socially active. As municipal government officials, business leaders, and active citizens engage in civic discussion regarding economic development tools, it is important to understand the history, terminology, pitfalls, and current legislative trends. This paper provides an overview of the institutional history, basic functioning, debates, and current evolution of tax increment financing.
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Publisher |
North American Business Press
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Date |
2018-12-30
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion |
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Format |
application/pdf
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Identifier |
https://articlegateway.com/index.php/JABE/article/view/226
10.33423/jabe.v20i9.226 |
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Source |
Journal of Applied Business and Economics; Vol 20 No 9 (2018)
1499-691X 10.33423/jabe.v20i9 |
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Language |
eng
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Relation |
https://articlegateway.com/index.php/JABE/article/view/226/196
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Rights |
Copyright (c) 2018 Journal of Applied Business and Economics
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