Reynolds, C. Lockwood; Rohlin, Shawn - In: Journal of Regional Science 54 (2014) 1, pp. 1-32
type="main" <title type="main">ABSTRACT</title> <p>We examine how location-based tax incentives affect quality of life and business environment through changes in property values and equilibrium wages. Using the federal Empowerment Zone program, we determine whether offering tax incentives to firms improves the welfare of...</p>
