The Economic Impact of Tax Policy Incentives: An Analysis of the Gulf Opportunity Zone Act of 2005

Abstract

Originality/value

This research adds to the existing literature by using real-world county-level economic indicators to test the impact of tax policy investment incentives at the regional level and minimizes some of the issues addressed by prior empirical research and provides evidence on the effectiveness of tax policy investment incentives at the regional level.

Citation

Bunker, R.B. and Shughart, W.F. (2014), "The Economic Impact of Tax Policy Incentives: An Analysis of the Gulf Opportunity Zone Act of 2005", Advances in Taxation (Advances in Taxation, Vol. 21), Emerald Group Publishing Limited, Bingley, pp. 173-200. https://doi.org/10.1108/S1058-749720140000021005