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State and Local Tax Exemption Programs: Reply

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journal contribution
posted on 2021-11-15, 21:29 authored by William E. Morgan, M. M. Hackbart
Mr. Lamberton’s comment [5] on our recent study of industrial tax exemption programs [6] is focused on two points: (a) that average costs have been incorrectly compared with marginal benefits and (b) that the costs of tax exemption programs have been overestimated “because the opportunity cost of that part of tax revenues foregone which is attributable to induced investment is zero and should not be included in the costs of tax exemption.”

History

ISO

eng

Language

English

Publisher

University of Wyoming. Libraries

Journal title

Southern Economic Journal

Collection

Faculty Publications - Economics

Department

  • Library Sciences - LIBS

Usage metrics

    Economics

    Keywords

    Licence

    Exports