Abstract
To analyze the effects of competition and the forms of government on the utilization of business incentives at the local government level, this study focuses on two major incentives: tax credit and tax increment financing. The statistical results show that the competition mechanisms operate differently for each of the incentives. The council-manager system constrains the overall adoption and extent of use of business incentives. These results could indicate the relevance of a particular form of government for business incentives.
| Original language | English |
|---|---|
| Journal | International Review of Public Administration |
| DOIs | |
| State | Accepted/In press - 2025 |
Bibliographical note
Publisher Copyright:© 2025 The Korean Association for Public Administration.
Keywords
- business incentives
- Competition
- form of government
- tax credit
- tax increment financing
ASJC Scopus subject areas
- Public Administration