Tax Increment Financing and Economic Development, Second Edition: Uses, Structures, and Impact 9781438474984

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Автор: Johnson Craig L., Kriz Kenneth A.
Название: Tax Increment Financing and Economic Development, Second Edition: Uses, Structures, and Impact
ISBN: 9781438474984
Издательство: State University of New York Press
Классификация:

Политика центрального правительства

Региональные администрации

Политэкономия

Налоговое и пошлинное право

ISBN-10: 1438474989
Обложка/Формат: Paperback
Страницы: 366
Вес: 0.48 кг.
Дата издания: 10.07.2019
Язык: English
Размер: 226 x 150 x 23
Поставляется из: США
Описание: This book brings together leading experts to examine the evolving nature of tax increment financing (TIF), the most widely used tool of local economic and community development. Originally designed as an innovative approach to the redevelopment of blighted areas, it has become a more general-purpose tool of economic and community development. Contributors offer case studies of the uses, structures, and impacts of TIF projects alongside more general discussions on the theoretical, financial, and legal bases for the use of TIF. They also explore its effect on overlapping jurisdictions such as cities, counties, and school districts. Some of the case studies capture TIF at its best--redeveloping areas that would likely never develop without substantial incentives. Other cases highlight questionable uses, especially where it has been used in new ways that those who developed the tool never envisioned.

Originally published in 2001, the book was called ...a major contribution to the debate on the efficacy of such economic development financing tools as TIF... by the journal Public Budgeting & Finance. Clear, comprehensive, and timely, this new edition features the latest research and thinking on TIF, including the political, legal, and even ethical issues surrounding its use.

Tax Increment Financing and Economic Development, Second Edition: Uses, Structures, and Impact, Johnson Craig L., Kriz Kenneth A.