TITLE

THE EFFECTS OF BUSINESS PROPERTY TAX INCENTIVES

AUTHOR(S)
Faulk, Dagney
PUB. DATE
June 2007
SOURCE
Proceedings of the Annual Conference on Taxation;2007, p231
SOURCE TYPE
Conference Proceeding
DOC. TYPE
Article
ABSTRACT
The article explores on the impact of business property tax abatement to companies in the U.S. Such taxation is a tool frequently used by the government to encourage businesses to locate or expand in a particular jurisdiction but industry observers believed that it is not effective to corporate welfare. Studies show that property tax abatements reduce the price of capital for industrial and commercial firms by exempting new investment from property taxes for a period of time.
ACCESSION #
31322887

 

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