2023
DOI: 10.1177/08912424231174836
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Do Economic Development Tax Abatements Affect School Finances?

Abstract: Criticisms against tax incentives typically come from either the regional inequality perspective that compares a locality with others in terms of the amount of revenues foregone or the opportunity cost perspective that compares a locality with itself in an alternate reality where it foregoes less or none. How foregone/hypothetical revenues affect collected/actual revenues and related fiscal outcomes is less understood. This article examines the association between the amount of abated taxes and school district… Show more

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