Property Tax Incentive Pitfalls
Daphne A. Kenyon, Adam H. Langley, and Bethany P. Paquin
65 National Tax Journal 1011-21 (December 2012)
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.