Tax Increment Financing and Economic Development

Uses, Structures, and Impact

Edited by Craig L. Johnson & Joyce Y. Man

Subjects: Economics
Series: SUNY series in Public Administration
Paperback : 9780791449769, 276 pages, April 2001
Hardcover : 9780791449752, 276 pages, May 2001

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Table of contents

Index of Figures and Tables


1. Introduction
Joyce Y. Man


2. A Primer on Tax Increment Financing
J. Drew Klacik and Samuel Nunn

3. A Review of State Tax Increment Financing Laws
Craig L. Johnson and Kenneth A. Kriz

4. Nonproperty Tax Increment Programs for Economic Development: A Review of the Alternative Programs
John L. Mikesell

5. The Use of Debt in Tax Increment Financing
Craig L. Johnson

6. Determinants of the Municipal Decision to Adopt Tax Increment Financing
Joyce Y. Man

7. Effects of Tax Increment Financing on Economic Development
Joyce Y. Man


8. Tax Increment Financing and Fiscal Stress: The California Genesis
Jeff Chapman

9. The Impact of Tax Increment Financing on School Districts: An Indiana Case Study
Robert G. Lehnen and Carlyn E. Johnson

10. Tax Increment Financing in Texas: Survey and Assessment
Enid Arvidson, Rod Hissong, and Richard L. Cole

11. Tax Increment Financing in Indiana
J. Drew Klacik

12. Using TIF to Provide Affordable Housing: A Fiscal Impact Analysis of the King Park TIF District in Urbana, Illinois
Andrea Elson, Gerrit Knaap, and Clifford Singer

13. Are TIFs Being Misused to Alter Patterns of Residential Segregation? The Case of Addison and Chicago, Illinois
David A. Reingold

14. The Use of Tax Increment Financing in Redeveloping Brownfields in Minnesota
Jeff Zachman and Susan D. Steinwell

15. Conclusion
Craig L. Johnson

About the Authors

Author Index

Subject Index

Examines the many issues raised by the increasing popularity of tax increment financing.


A variety of policies, programs, and strategies have been designed to provide assistance, directly or indirectly, to businesses for the purpose of promoting economic development in a community. This book provides a comprehensive and detailed discussion of the uses, structures, and impacts of tax increment financing (TIF), one of the most widely used state and local economic development policies. Offering specific examples, cases, surveys, and empirical evidence, it addresses how TIF works, why TIF is adopted, and what impacts TIF has on local economic development.

Craig L. Johnson and Joyce Y. Man are Associate Professors in the School of Public and Environmental Affairs, Indiana University.


"This book provides the most complete discussion of TIF policies that I have seen. The cases are drawn from original data that focus attention on the development and application of this policy instrument. They demonstrate how TIF may fulfill or fall short of the original intent for this policy tool. " — Barbara Coyle McCabe, Arizona State University

"Individuals will want to own this book if they have anything to do with economic development or public finance at the state and local level. .. and will want to refer to over and over. " — Irene Rubin, Northern Illinois University