HCBE Faculty Articles

Title

Tax Abatement Reporting: Perspectives of Users and Prepares

Document Type

Article

Date

2014

Publication Title

Journal of Public Budgeting, Accounting and Financial Management

ISSN or ISBN

1096-3367

Volume

26

Issue

3

First Page

429

Last Page

457

Description

Using tax abatements to spur economic development can be controversial. The potential benefits are stressed when abatements are granted, but subsequent reporting may be insufficient for citizens to hold governments accountable for actual results. We solicited perspectives on tax abatements from three user groups (citizens representing advocacy groups, county board members, and financial analysts) and county officials involved in financial reporting, budgeting, or property tax administration. Users and preparers expressed generally similar views about the need for reporting; however, some differences were evident in the degree of support for reporting specific information items and the format for making information available. We also found that much information desired by users is not available to them currently, and governments may need to create mechanisms to collect information.

DOI

10.1108/JPBAFM-26-03-2014-B003

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