000 01225pab a2200193 454500
008 180718b1999 xxu||||| |||| 00| 0 eng d
100 _aByrnes, Patricia
245 _aAn equilibrium model of tax abatement: city and firm characteristics as determinants of abatement generosity
260 _c1999
300 _ap.805-19
362 _aJul
520 _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
650 _aTax remission
650 _aTaxation
700 _aSridhar, Kala
700 _aMarvel, Mary K.
773 _aUrban Affairs Review
909 _a42482
999 _c42482
_d42482