Analysis of factors related to the utilization of business incentives

Hakyeon Lee and J. S. Butler

International Review of Public Administration, 2025, vol. 30, issue 3, 223-248

Abstract: To analyze the effects of competition and the forms of government on the utilization of business incentives at the local government level, this study focuses on two major incentives: tax credit and tax increment financing. The statistical results show that the competition mechanisms operate differently for each of the incentives. The council-manager system constrains the overall adoption and extent of use of business incentives. These results could indicate the relevance of a particular form of government for business incentives.

Date: 2025
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DOI: 10.1080/12294659.2025.2454059

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