000 01916nab a2200265 c 4500
999 _c142361
_d142361
003 ES-MaIEF
005 20200818125000.0
007 ta
008 200818t2020 us ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _949817
_aKovari, John
245 0 _aPredicting TIF distress
_ba statistical analysis of tax incremental finance districts in Wisconsin
_c John Kovari
260 _c2020
500 _aDisponible también en formato electrónico.
500 _aResumen.
504 _aBibliografía.
520 _aTax incremental financing (TIF) is the most prevalent, complex, and controversial economic development tool used by local governments today. TIF proponents argue that TIF increases stagnant property values, but critics suggest that TIF is an unnecessary subsidy and distorts real estate markets. Although case studies off evidence supporting both sides, the argument begs an important question: because some TIF districts are successful and others unsuccessful, is there a way to predictTIF distress and help prevent TIF failure? Practitioners and academics highlight thei mportance of pre‐implementation planning and strict monitoring of TIF per-formance. However, even with the most strident planning and monitoring, TIF districts still often fail. Utilizing a dataset of all 1,080 active TIF districts in Wisconsin, this paper adopts techniques popular in assessing local government fiscal health by focusing on indicators such as budgetary solvency and macro-economic conditions in predicting TIF distress
650 4 _945217
_aHACIENDAS LOCALES
650 4 _948066
_aTRIBUTOS LOCALES
650 4 _947773
_aESTADOS UNIDOS
773 0 _9162374
_oOP 1716/2020/1
_tPublic Budgeting and Finance
_w(IEF)90019
_x 0275-1100
_gv. 40, n. 1, Spring 2020, p. 70-90
856 _uhttps://onlinelibrary.wiley.com/doi/epdf/10.1111/pbaf.12248
942 _cART