TY  - JOUR
AB  - 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 actual tax rates and hypothetical tax rates assuming abatement are not awarded. The results suggest that public officials may see in abatements a symbolic and relatively harmless policy tool for purposes of garnering political support from businesses and citizens. The article discusses these findings in light of current law suits brought against prominent abatement programs.
VL  - 20
IS  - 2
SN  - 1096-3367
DO  - 10.1108/JPBAFM-20-02-2008-B003
UR  - https://doi.org/10.1108/JPBAFM-20-02-2008-B003
AU  - Dalehite Esteban G.
AU  - Mikesell John L.
AU  - Zorn C. Kurt
PY  - 2008
Y1  - 2008/01/01
TI  - The price tag of economic development incentives: is it too small for citizens to care?
T2  - Journal of Public Budgeting, Accounting & Financial Management
PB  - Emerald Publishing Limited
SP  - 181
EP  - 208
Y2  - 2024/04/19
ER  -