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State and local governments use many types of property tax incentives to increase business development. This report reviews those incentives, summarizes the literature regarding their effectiveness, and makes recommendations for reforming their use to help policy makers and local government officials improve the odds of achieving their development goals.
Daphne A. Kenyon is a resident fellow in tax policy at the Lincoln Institute of Land Policy.
Adam H. Langley is associate director of tax policy and data initiatives at the Lincoln Institute of Land Policy.
Bethany Paquin is a senior research analyst at the Lincoln Institute of Land Policy.