Varli, Yusuf; Ovenc, Gokhan - In: ISRA International Journal of Islamic Finance 12 (2020) 2, pp. 253-264
Purpose: This paper aims to present the theoretical and conceptual framework of a new method in public finance called 'participation based tax increment financing (P-TIF)' by combining conventional tax increment financing (TIF) within the Sharīʿah-compliance structure....