01174pab a2200169 454500008004000000100002100040245011300061260000900174300001300183362000800196520070600204650001800910650001300928700001800941700002000959773002500979180718b1999 xxu||||| |||| 00| 0 eng d aByrnes, Patricia aAn equilibrium model of tax abatement: city and firm characteristics as determinants of abatement generosity c1999 ap.805-19 aJul aThe 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 aTax remission aTaxation aSridhar, Kala aMarvel, Mary K. aUrban Affairs Review