Faulk, Dagney
June 2007
Proceedings of the Annual Conference on Taxation;2007, p231
Conference Proceeding
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.


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