The Equity Impacts of Municipal Tax Incentives

Leveling or Tilting the Playing Field

Datos Bibliográficos

ID4074643
AutoresLaura A Reese (0000-0003-4217-970X, Wayne State University), Gary Sands (Wayne State University)
Año2006
Volumen23
Número1
Páginas71-94
Fecha de publicación2006-01-01
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaReview of Policy Research (JOURNAL)
Identificadores de la revistaISSN: 1541-132X • E-ISSN: 1541-1338
EditorialWiley (PUBLISHER • GB)
DOI10.1111/j.1541-1338.2006.00186.x
OpenAlexW2110992103
IdiomaEN
Citas recibidas5
Referencias citadas25

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