Variation in Property Tax Abatement Programs Among States

Dalehite, Esteban G.; Mikesell, John L.; Zorn, C. Kurt

doi:10.1177/0891242404272352

Cited by 29 publications

(25 citation statements)

References 20 publications

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“…A notable exception is the new Tax Foundation (2012) study that computes costs for prototypical fi rms both with and without special incentives. Researchers differ in their treatment of these special incentives, as to whether to include or exclude them from their analysis; see Dalehite, Mikesell, and Zorn (2005) for a survey of the pervasiveness of tax abatements.…”

Section: A Taxes and The Broader Concept Of Business Climatementioning

confidence: 99%

State Tax Rankings: What Do They and Don't They Tell Us?

Anderson¹

2012

National Tax Journal

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This study examines some of the prominent state tax rankings that have been developed in recent years, with a focus on the indices that are specifi cally attempting to measure state and local taxes in some way. Each index is reviewed to determine what aspect of state tax systems are being measured and how. The article begins with a theoretical framework that informs the question of what tax rates should be measured, depending on the purpose of the intended index. It is important to distinguish, for example, whether tax rates are measured as average tax rates, marginal tax rates, statutory tax rates, or effective marginal tax rates. After analysis of the way several prototypical indices are constructed, this study also considers whether the indices actually have economic explanatory power. The Tax Foundation's State Business Tax Climate Index is used as an explanatory variable in several estimated state GDP growth models. While the index has a statistically signifi cant effect on state GDP growth in simple models, once more state-specifi c factors are included in the growth models the signifi cance of the index disappears. Research suggestions are made for techniques that can be used to more effectively assess the explanatory power of state tax rankings. The conclusion of the analysis is that caution on the use and interpretation of such indices is warranted.

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Section: A Taxes and The Broader Concept Of Business Climatementioning

confidence: 99%

State Tax Rankings: What Do They and Don't They Tell Us?

Anderson¹

2012

National Tax Journal

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“…A common theme among these strategies is slow but steady growth as opposed to the dramatic change associated with a large new manufacturing plant. While interest in asset‐based approaches seems to be growing, state and local development programs continue to rely on industrial recruitment and related tax abatements (Dalehite et al, 2005; Markusen, 2007). Time preferences are a potential explanation for this.…”

Section: Literature Reviewmentioning

confidence: 99%

Are All Discount Rates Equal? A Note on Time Preferences Across Public and Private Benefits in Michigan's Upper Peninsula

Loveridge

Bokemeier

Kakela

et al. 2010

Journal of Regional Science

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“…In the UK, rates relief has been used extensively, not only as a national scheme, but also as a component of area-based interventions such as Enterprise Zones (Potter and Moore, 2000) and Business Improvement Districts (Cook, 2008). In the USA, property tax abatement schemes have been widely used at a state level as a means of encouraging private sector economic development (Dalehite et al 2005).…”

Section: Introductionmentioning

confidence: 99%

The Role and Significance of Rates Relief for Supporting Businesses in Wales

Peck

Parry

Mulvey

et al. 2014

Environ Plann C Gov Policy

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This paper reports on a study which seeks to evaluate the role of small business rates relief as a means of government support for small businesses, both in terms of the financial benefit for recipient businesses and the symbolic significance of rates relief as a form of state support for the small business community in general. In doing so, the paper engages with the theoretical debate regarding the effectiveness and targeting of support to small businesses and how best to achieve this. The paper is based upon a survey of 391 small business receiving rates relief in Wales. The study contributes to the literature by filling a gap in our knowledge of business perception of the impact of rates relief and identifying some of the positive and negative aspects of such support mechanisms.

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Variation in Property Tax Abatement Programs Among States

Cited by 29 publications

References 20 publications

State Tax Rankings: What Do They and Don't They Tell Us?

State Tax Rankings: What Do They and Don't They Tell Us?

Are All Discount Rates Equal? A Note on Time Preferences Across Public and Private Benefits in Michigan's Upper Peninsula

The Role and Significance of Rates Relief for Supporting Businesses in Wales

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