Kenyon, Daphne A.; Langley, Adam H.; Paquin, Bethany P. - In: National Tax Journal 65 (2012) 4, pp. 1011-21
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.