Corinth, Kevin; Feldman, Naomi - 2023 - This draft: November 13, 2023
-being of residents. A provision of the Tax Cuts and Jobs Act aimed to spur private investment in low-income areas called … Opportunity Zones (OZs). We evaluate the impact of OZs on investment using data on the near-universe of commercial retail, office … estimates of the effect of OZ eligibility on census tract-level investment. Additional data from MasterCard show no robust …