Gurley-Calvez, Tami; Gilbert, Thomas J.; Harper, Katherine - In: Public Finance Review 37 (2009) 4, pp. 371-398
The authors construct panels of individual and corporate income tax data from 1997 to 2004 to investigate whether the new markets tax credit (NMTC) program leads to increased investment. The authors' approach is unique in the examination of development incentives as their focus is on investor...
