Tax abatement reporting: Perspectives of users and preparers

Using tax abatements to spur economic development can be controversial. The potential benefits are stressed when abatements are granted, but subsequent reporting may be insufficient for citizens to hold governments accountable for actual results. We solicited perspectives on tax abatements from thre...

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Bibliographische Detailangaben

Veröffentlicht in:	Journal of public budgeting, accounting & financial management accounting & financial management, 2014-03, Vol.26 (3), p.429-457
Hauptverfasser:	Harris, Judith, McKenzie, Karen S, Rentfro, Randall
Format:	Artikel
Sprache:	eng
Schlagworte:	Economic development Property taxes Site planning Tax abatement Tax administration
Online-Zugang:	Volltext
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