Center for Business and Economic Research - Ball State University

The Fiscal Impact of Tax Increment Financing in Indiana

The Fiscal Impact of Tax Increment Financing in Indiana

To better understand the effects of widespread use of tax increment financing (TIF) in Indiana, we evaluate the fiscal effects of its application. This includes the effect on LOIT, taxable retail sales, non-TIF assessed value, and tax rates.

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Tags: economic development, indiana, taxes, TIF and tax credits

Authors: Srikant Devaraj, Dagney Faulk, Michael J. Hicks