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Building‐Tax Abatements

Alan K Severn

American Journal of Economics and Sociology, 1992, vol. 51, issue 2, 237-245

Abstract: AS an incentive for development, tax abatements for new buildings may be similar to a graduated tax system For macroeconomic reasons, this statement is especially true in the 1980s Unlike a graduated tax system, however, tax abatements for businesses help to offset the pro‐housing bias of the Federal income tax

Date: 1992
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https://doi.org/10.1111/j.1536-7150.1992.tb03351.x

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