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Tax Increment Financing: History, Basics, Issues, and Evolution

Journal of Applied Business and Economics

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Field Value
 
Title Tax Increment Financing: History, Basics, Issues, and Evolution
 
Creator Wagner, Richard
 
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.
 
Publisher North American Business Press
 
Date 2018-12-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier https://articlegateway.com/index.php/JABE/article/view/226
10.33423/jabe.v20i9.226
 
Source Journal of Applied Business and Economics; Vol 20 No 9 (2018)
1499-691X
10.33423/jabe.v20i9
 
Language eng
 
Relation https://articlegateway.com/index.php/JABE/article/view/226/196
 
Rights Copyright (c) 2018 Journal of Applied Business and Economics