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October 31, 2025Research Article
The tiff over TIF: A review of the literature examining the effectiveness of the tax increment financing
By Greenbaum, R. T., & Landers, J.
Full Citation
Greenbaum, R. T., & Landers, J. (2014). The tiff over TIF: A review of the literature examining the effectiveness of the tax increment financing. National Tax Journal, 67(3), 655-674.
Key Findings
This study assesses the research literature on tax increment financing (TIF) and makes recommendations., It finds that TIF financing has a positive impact on property values, with variations dependent on local conditions and varying program design. There is also evidence of positive effects on property growth in mixed-use districts.