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Nguyen-Hoang, Phuong – AERA Open, 2021
Tax increment financing (TIF)--an economic (re)development tool originally designed for urban cities--has been available to rural communities for decades. This is the first study to focus solely on TIF in rural school districts, to examine TIF effects on school districts' property tax base and rates, and to conduct event-study estimations of TIF…
Descriptors: Rural Schools, School Districts, Taxes, Financial Support