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Property Tax Incentive Pitfalls

Daphne A. Kenyon, Adam H. Langley and Bethany P. Paquin

National Tax Journal, 2012, vol. 65, issue 4, 1011-21

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 identified.

Date: 2012
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Citations: View citations in EconPapers (3)

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