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Building‐Tax Abatements
Author(s) -
Severn Alan K
Publication year - 1992
Publication title -
american journal of economics and sociology
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.199
H-Index - 38
eISSN - 1536-7150
pISSN - 0002-9246
DOI - 10.1111/j.1536-7150.1992.tb03351.x
Subject(s) - business , tax reform , incentive , direct tax , ad valorem tax , public economics , economics , market economy
A bstract AS an incentive for development, tax abatements for new buildings may be similar to a graduated tax system For macroeconomic reasons, this statement is especially true in the 1980s Unlike a graduated tax system, however, tax abatements for businesses help to offset the pro‐housing bias of the Federal income tax