Varli, Yusuf; Ovenc, Gokhan - In: ISRA international journal of islamic finance : an … 12 (2020) 2, pp. 253-264
"participation based tax increment financing (P-TIF)" by combining conventional tax increment financing (TIF) within the Sharīʿah … challenges. Findings The results mainly indicate that P-TIF promises lenders to be a part of increment from tax earnings, in … increment is set at 50%. Practical implications With the feature of being interest-free, P-TIF can be implied also within the …