National Tax Journal

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.

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