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Full-Text Articles in Economic Policy
State Corporate Tax Policy: Is Tax Competition The Main Determinant?, Gabriel Ramón Serna
State Corporate Tax Policy: Is Tax Competition The Main Determinant?, Gabriel Ramón Serna
MPA/MPP/MPFM Capstone Projects
In the past few decades state corporate income tax policy and coordination/harmonization of corporate income taxes have been regularly discussed in the tax policy literature. The reason for this level of attention is that capital is assumed to be highly mobile across nations or unions with multiple jurisdictions with differential corporate tax rates (Bucovetsky, 1991; Cnossen, 2003; Frey & Eichenberger, 1996; Gordon, 1983; Isard, 1990; Keen & Marchand, 1997). Further, much of the literature focuses on states’ “race to the bottom” in terms of corporate income taxation or incentives to base capital in their jurisdictions, and the tendency for this …
Business Improvement Districts: Should Lexington Establish One?, Melissa A. Hagan
Business Improvement Districts: Should Lexington Establish One?, Melissa A. Hagan
MPA/MPP/MPFM Capstone Projects
Downtown districts are falling victim to surges of new development increasingly taking place outside the city as people seek to escape fast‐paced city life for a more peaceful life in the suburbs. As people move to the suburbs, they either take the businesses with them or the businesses fail to maintain profitability in empty downtowns. Downtown Lexington has been no exception. The recent developments of Hamburg Place and, more recent the developments around Fayette Mall have attracted even more business owners away from downtown.
A new implementation approach for revitalization is gaining momentum, as downtowns are introducing policies that enable …