| 000 -LEADER |
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| fixed length control field |
01225pab a2200193 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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180718b1999 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Byrnes, Patricia |
| 245 ## - TITLE STATEMENT |
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| Title |
An equilibrium model of tax abatement: city and firm characteristics as determinants of abatement generosity |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Date of publication, distribution, etc. |
1999 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
p.805-19 |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
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| Dates of publication and/or sequential designation |
Jul |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
The model of tax abatements includes taxing district and form characteristics to explain a locality's abatement generosity. The community-level characteristics are for the school district in the enterprise zone that grants the tax abatement. Firm characteristics include the size, credit rating, number of newly created and/or retained jobs, and the quality of the jobs. Generosity of abatements is measured by the percentage of taxes abated. Firms that had credit ratings showing them to be more suitable risks fared better in negotiations; those that brought newly created jobs garnered more generous abatements; and those that promised retained jobs in the negotiation fared less well. - Reproduced |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Tax remission |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Taxation |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Sridhar, Kala |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Marvel, Mary K. |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Urban Affairs Review |
| 909 ## - |
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| -- |
42482 |
