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Tax Increment Financing: A Case Study of Pierre, South Dakota

Tax increment financing (TIF) is a popular economic development tool by which local governments use incremental property tax revenue to fund the public costs of economic revitalization and growth. For many years, municipalities have been looking for innovative ways to fund economic development projects. A wide array of policies, programs, and strategies has been designed to provide financial assistance, directly or indirectly, to businesses to promote economic development in a community. This paper focuses on one such economic development strategy – tax increment financing (TIF). Source: https://conservancy.umn.edu/bitstream/handle/11299/49989/1/Vogt,%20Gabriel.pdf

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