Tax abatement reporting
Perspectives of users and preparers
Bibliographic Data
| ID | 20201130 |
|---|---|
| Authors | Judith Harris (Nova Southeastern University), Karen McKenzie (0000-0002-0400-416X, Nova Southeastern University), Karen S McKenzie, Randall Rentfro (University of Tampa) |
| Year | 2014 |
| Volume | 26 |
| Issue | 3 |
| Pages | 429-457 |
| Publication date | 2014-03-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-26-03-2014-b003 |
| OpenAlex | W2772192727 |
| Language | EN |
| References cited | 7 |
Using tax abatements to spur economic development can be controversial. The potential benefits are stressed when abatements are granted, but subsequent reporting may be insufficient for citizens to hold governments accountable for actual results. We solicited perspectives on tax abatements from three user groups (citizens representing advocacy groups, county board members, and financial analysts) and county officials involved in financial reporting, budgeting, or property tax administration. Users and preparers expressed generally similar views about the need for reporting; however, some differences were evident in the degree of support for reporting specific information items and the format for making information available. We also found that much information desired by users is not available to them currently, and governments may need to create mechanisms to collect information
Business · Political science · Public relations · Corporate Taxation and Avoidance · Law · Local Government Finance and Decentralization · Taxation and Compliance Studies · Accounting · Finance
| Citation velocity | historical |
|---|---|
| Highly cited | No |