relationship between tax increment finance and municipal land annexation

We use detailed information from Wisconsin municipalities on annexation and tax increment finance (TIF) activity over the period 1990–2003 to determine whether TIF has encouraged annexation. Declaring a recently annexed area a TIF district increases the fiscal benefit of annexation since it allows t...

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Veröffentlicht in:	Land economics 2009-11, Vol.85 (4), p.598-613
Hauptverfasser:	Skidmore, Mark, Merriman, David, Kashian, Russ
Format:	Artikel
Sprache:	eng
Schlagworte:	Agricultural land Annexation annextion Coefficients Economic development Environment Finance Land development Land economics Land use land use change municipal land Municipal taxes Municipalities Policy making property tax Property taxes Property value Site planning States Studies Tax increment financing Taxes U.S.A Wisconsin
Online-Zugang:	Volltext
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