The death and life of Tax Increment Financing (TIF)

Graham Squires (Department of Urban Economics and Real Estate, University of the West of England, Bristol, UK)
Norman Hutchison (University of Aberdeen Business School, Aberdeen, UK)

Property Management

ISSN: 0263-7472

Publication date: 14 October 2014



The purpose of this paper is to draw out interesting nuances and lessons when using a Tax Increment Financing (TIF) model in San Francisco given the abandonment of California's redevelopment agencies (RDAs) created via TIF funds.


This research is based on secondary literature review, desk-based study and primary interviews with professional interviewees that have been heavily involved in TIF projects in San Francisco over the last decade.


The abolition of the RDAs in California may be inadvertently cutting-off the principal supply of funds for redevelopment that includes much needed affordable housing.


Reflective lesson learning for the management of land and property development in the USA and UK. Particularly with respect to funding mechanisms and agencies that can implement and develop affordable housing.



Squires, G. and Hutchison, N. (2014), "The death and life of Tax Increment Financing (TIF) ", Property Management, Vol. 32 No. 5, pp. 368-377.

Download as .RIS



Emerald Group Publishing Limited

Copyright © 2014, Emerald Group Publishing Limited

Please note you might not have access to this content

You may be able to access this content by login via Shibboleth, Open Athens or with your Emerald account.
If you would like to contact us about accessing this content, click the button and fill out the form.
To rent this content from Deepdyve, please click the button.