Management Practice Variation in Tax Increment Financing Districts

Jeremy L. Hall and Christopher E. Bartels

Economic Development Quarterly, 2014, vol. 28, issue 3, 270-282

Abstract: Research into tax increment financing (TIF) effectiveness has yielded mixed results, often under extensive controls. Until recently, no study had considered or controlled for the potential effects of internal management practices, including preproject planning and postimplementation performance measurement on TIF performance. This study draws on evidence from 72 TIF projects in the Dallas–Fort Worth (DFW) Metroplex to subject the recently proposed administrative theory of TIF performance to empirical validation. Regression analysis is used to determine the correlation between two key TIF district management practices (preimplementation risk assessment and postimplementation performance measurement) and project performance. The authors empirically examine differences in management practices across TIF districts within the same regional economy, and findings lend support to the theory that TIF management practices play an important role, alongside other factors, in determining project performance.

Keywords: economic development finance; economic development incentives/tools; economic development theory; performance measurement; state and local economic development policy (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:sae:ecdequ:v:28:y:2014:i:3:p:270-282

DOI: 10.1177/0891242413513326

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