Lynch, Devon; Zax, Jeffrey S. - In: Public Finance Review 39 (2011) 2, pp. 226-255
Among 53,334 urban Colorado establishments, geographic information systems (GIS) techniques identify those that are and are not in enterprise zones (EZs). EZs have no effect on payroll per worker. Therefore, subsidy incidence is not on labor. Urban EZs do not increase employment per...