Dalehite, Esteban G.; Mikesell, John L.; Zorn, C. Kurt - In: Journal of Public Budgeting, Accounting & Financial … 20 (2008) 2, pp. 181-208
This article explores the impact of property tax abatements on tax rates. Using the case study approach, the research uses data from Monroe County, Indiana, and finds that the impact of abatements on tax rates is negligible. The method consists essentially of calculating the difference between...