Abstract
Part of a trend beginning in the mid 1970s, many states became quite aggressive and competitive in providing public financing, tax incentives, and regulatory relief for those businesses considering location or relocation in the state. This article focuses on a particular redevelopment financing mechanism called Tax Increment Financing (TIF), and attempts to assess some of its political and financial consequences in various states. TIF is a state-authorized, locally implemented plan that helps finance public improvements associated with private development projects. Currently, Tax Increment Financing has been authorized in about 33 states, but many states have experienced political, legal, and fiscal controversies with its implementation.

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