The Equity Impacts of Municipal Tax Incentives: Leveling or Tilting the Playing Field?

Reese, Laura A.; Sands, Gary

doi:10.1111/j.1541-1338.2006.00186.x

Cited by 14 publications

(17 citation statements)

References 25 publications

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“… generally healthy exurbs have offered more abatements than distressed central cities and inner‐ring suburbs; central cities have higher percentages of abated jobs relative to the workforce and distressed areas are spending more to create or retain each job; investment patterns for new development and jobs favor exurban areas; most abatements are given to retain and retool existing firms; and economic health in localities heavily using abatements worsened relative to other municipalities over time. (Reese & Sands, 2005) …”

Section: Discussion and Policy Implicationsmentioning

confidence: 99%

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Not Just Another Determinants Piece: Path Dependency and Local Tax Abatements

Reese

2006

Review of Policy Research

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Although there is a large body of research attempting to identify the correlates of tax abatements, the question of why cities abate taxes at widely differing rates-or indeed, not at all despite state enabling legislation allowing them-has never been completely answered. Based on an examination of tax abatement data representing the history of abatements in Michigan, the article concludes that abatement patterns can be best understood when past abatement behaviors and the nature of the local employment base are included in the analysis. In the case of the number of abatements granted, it appears that both these forces-along with the general economy, governmental structural and process factors-are important in understanding abatement behavior. When the total value of abatements is considered, industrial mix appears most critical. Once municipalities start giving tax abatements they continue to do so. And, having concentrations of transportation-related industries and food/consumer products are traits that appear to lead to that initial push for abatements. Copyright 2006 by The Policy Studies Organization.

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Section: Discussion and Policy Implicationsmentioning

confidence: 99%

“…economic health in localities heavily using abatements worsened relative to other municipalities over time. (Reese & Sands, 2005)…”

Section: Discussion and Policy Implicationsmentioning

confidence: 99%

Not Just Another Determinants Piece: Path Dependency and Local Tax Abatements

Reese

2006

Review of Policy Research

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“…Therefore, it is a concept that, not always, the reduction of a tax is a viable alternative to stimulate the economic development of a region, since, Reese (2005) affirms that in the last two decades, academics and evaluators have made a series of recommendations to reformulate local economic development policies and at no time, recommended the use of tax reduction (Note 5).…”

Section: The Fiscal Incentive Of the State Of Maranhãomentioning

confidence: 99%

“…In this context, it can be said that tax incentive is not always a viable alternative to stimulate the development of a region, since Reese (2005 apud Wassmer andAnderson, 2001) affirms that they provide little benefit to local economies, rich or poor Reese (2005) argues that in the last two years, the Brazilian government has increased its fiscal incentives, according to Law 10259/2015, to stimulate the implantation and expansion of companies in the state. decades, academics and evaluators have made a number of recommendations to reformulate local economic development policies.…”

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confidence: 99%

The Evidence of the Fiscal Incentive to Increase the HDI: The Case of Maranhão

Lima¹,

Yoshitake²

2018

IJBA

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This article is the result of an investigation about tax incentives in the State of Maranhã o, where the purpose was to answer the question: what is the efficiency of tax incentives in relation to the impact on the state of employment? The hypothesis behind this research is that the idea of the Maranese government to create fiscal incentives to stimulate the generation of employment and income can not impact the regions with low human development index (HDI). The general objective of this article is to verify the relationship between the fiscal incentive and the balance of jobs between 2010 and 2016 in Maranhã o in regions with lower HDI. The specific objectives are: to investigate the policy of granting the fiscal incentive "more companies" in Maranhã o; compare the number of jobs generated with the number of companies that benefited from the tax incentive; to verify the evolution of the jobs generated in each mesoregion and to know the economic activities that generate more jobs in the state. This study is justified because it believes in the relevance it can bring to the academic environment and to the society that encompasses government, companies and professionals, since it presents a more comprehensive perspective regarding economic development in the local regional government of Maranhã o. It considers the methodology of this study, a field research, but of quantitative-descriptive character. Among the results, it was identified that the fiscal incentive had no impact on job creation in the Meso-regions that have the lowest HDI indices in the state of Maranhã o between 2010 and 2016.

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Section: Introductionmentioning

confidence: 99%

The Efficiency of Fiscal Incentive in Municipalities With Lower Human Development Indices: The Case of Maranhão

Lima¹,

Yoshitake²,

Andrade³

2018

IJBA

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The objective of this article is to verify if the fiscal incentive had impact on the generation of employment in the municipalities that have the lowest IDH indices of the state of Maranhã o. To this end, the study analyzes the development of employment generation during the granting of the fiscal incentive in Maranhã o through the Meso-regions between 2010 and 2016. The specific objectives are: to identify the criteria established for granting the fiscal incentive; compare the number of jobs generated with the number of companies that benefited from the tax incentive; to verify the evolution of the jobs generated in each mesoregion and to know the economic activities that generate more jobs in the state. The problem of this research is: what are the impacts of fiscal incentives on employment generation in municipalities with the lowest IDH indices in Maranhã o. It considers the methodology of this study, a field research, but of quantitative-descriptive character. Among the results, it was identified that the fiscal incentive had no impact on job creation in the Meso-regions that have the lowest IDH indices in the state of Maranhã o between 2010 and 2016.

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The Equity Impacts of Municipal Tax Incentives: Leveling or Tilting the Playing Field?

Cited by 14 publications

References 25 publications

Not Just Another Determinants Piece: Path Dependency and Local Tax Abatements

Not Just Another Determinants Piece: Path Dependency and Local Tax Abatements

The Evidence of the Fiscal Incentive to Increase the HDI: The Case of Maranhão

The Efficiency of Fiscal Incentive in Municipalities With Lower Human Development Indices: The Case of Maranhão

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