The Equity Impacts of Municipal Tax Incentives

The widespread use over the past two decades of Michigan's PA 198 Industrial Tax Abatement program provides an opportunity to assess the inter-urban equity impacts of this economic development tool. Not only has PA 198 been used relatively more often by suburban municipalities, local governments at the metropolitan periphery are more likely to use abatements to attract new plants and new jobs. The older central cities primarily use the program to retain existing jobs, albeit at high cost of lost tax revenues. On balance, it appears that PA 198 has done little to alter the location decisions of participating firms

Business · Economic policy · Economics · Geography · Incentive · Market economy · Metropolitan area · Political science · Property tax · Public economics · Revenue · Tax revenue · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Regional Economics and Spatial Analysis · Finance

• Tips for TIFs

  Gary Sands, Laura A Reese et al.•Community Development•2007

  Incluir item

• Making the students pay? The gross cost of property tax abatement for U.S. school districts

  Christine Wen, Greg LeRoy•Community Development•2022

  Incluir item

• The fiscal impact of tax abatements on New York’s school districts

  Christine Wen, Elizabeth M Marcello et al.•Journal of Urban Affairs•2025

  Incluir item

• Making Ends Meet

  Gary Sands, Monique Skidmore•Journal of Urban Affairs•2013

  Incluir item

• Not Just Another Determinants Piece

  Open Access•Laura A Reese•Review of Policy Research•2006

  Incluir item

• Shoot Anything that Flies; Claim Anything that Falls

  Open Access•Herbert J Rubin•Economic Development Quarterly•1988

  Incluir item

• The Failures of Economic Development Incentives

  Alan Peters, Peter Fisher•Journal of the American Planning…•2004

  Incluir item

• The Effects of State Enabling Legislation on Local Economic Development Policies

  Open Access•Laura A Reese, Amy B Malmer•Urban Affairs Quarterly•1994

  Incluir item

• Economic Development Incentives

  Open Access•Irene S Rubin, Herbert J Rubin•Urban Affairs Quarterly•1987

  Incluir item

• The Market for Local Economic Development

  Open Access•Mark Schneider•Urban Affairs Quarterly•1986

  Incluir item

• Local Economic Development in the United States and Canada

  Open Access•Laura A Reese, Raymond A Rosenfeld•The American Review of Public…•2004

  Incluir item

• Can Local Incentives Alter a Metropolitan City's Economic Development

  Open Access•Robert W Wassmer•Urban Studies•1994

  Incluir item

• Who Benefits from State and Local Economic Development Policies

  Timothy J Bartik, Peter B Doeringer et al.•Journal of Policy Analysis and…•1993

  Incluir item

• Institutional Manifestations of Accessiblity and Urban Economic Development Polity

  Elaine B Sharp•The Western Political Quarterly•1991

  Incluir item

• What's a City to Do? Explaining Differences in Local Economic Development Policies

  Open Access•Arnold Fleischmann, Gary P Green et al.•The Western Political Quarterly•1992

  Incluir item