APPRAISAL COMMENTS ON TAX INCREMENT FINANCING EFFEVTIVENESS IN THE CONTEXT OF EVALUATING IOWA TAX POLICY ALTERNATIVES
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In recent weeks several Iowa policymakers, leaders, and citizens have become interested in proposals involving significant policy reforms and tax increment financing. Much of the discussion is based on the results of a single study based on aggregate approaches that were never designed for the context of evaluating policy alternatives. At the request of several leaders, provided herein is a limited appraisal of the context and content of the study, 'Do Tax Increment Finance Districts Spur Social and Economic Growth?' (Revised 3/6/03)