This paper employs micro-level data to determine the factors characterizing individuals who evade payroll and income taxation in Estonia. Using logit estimation on three different cross-sectional datasets, we estimate the marginal effects of different individual characteristics on tax evasion....

Background -- Introduction / Craig L. Johnson and Kenneth A. Kriz -- A primer on tax increment financing / Craig L. Johnson and Kenneth A. Kriz -- A review of state tax increment financing laws / Kenneth A. Kriz and Craig L. Johnson -- The use of debt in tax increment financing / Tima T....