Dalehite, Esteban G.; Mikesell, John L.; Zorn, C. Kurt - In: Economic Development Quarterly 19 (2005) 2, pp. 157-173
This research provides an exhaustive review of U.S. property tax abatement programs and identifies and compares critical structural differences of abatement programs across states. Program differences are much greater than the existing literature recognizes. As a result, perhaps the most...