| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w17466 |
| 来源ID | Working Paper 17466 |
| Who Offers Tax-Based Business Development Incentives? | |
| R. Alison Felix; James R. Hines, Jr. | |
| 发表日期 | 2011-09-29 |
| 出版年 | 2011 |
| 语种 | 英语 |
| 摘要 | Many American communities seek to attract or retain businesses with tax abatements, tax credits, or tax increment financing of infrastructure projects (TIFs). The evidence for 1999 indicates that communities are most likely to offer one or more of these business development incentives if their residents have low incomes, if they are located close to state borders, and if their states have troubled political cultures. Ten percent greater median household income is associated with a 3.2 percent lower probability of offering incentives; ten percent greater distance from a state border is associated with a 1.0 percent lower probability of offering incentives; and a 10 percent higher rate at which government officials are convicted of federal corruption crimes is associated with a 1.2 percent greater probability of offering business incentives. TIFs are the preferred incentive of communities whose residents have household incomes between $25,000 and $75,000; whereas TIFs are much less commonly offered by communities whose residents have household incomes below $25,000. The need to finance TIFs out of incremental tax revenues may make it infeasible for many of the poorest of communities to use TIFs for local business development. |
| 主题 | Public Economics ; Taxation ; Subnational Fiscal Issues |
| URL | https://www.nber.org/papers/w17466 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/575139 |
| 推荐引用方式 GB/T 7714 | R. Alison Felix,James R. Hines, Jr.. Who Offers Tax-Based Business Development Incentives?. 2011. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w17466.pdf（215KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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