dc.contributor.author | Williams, David, 1948- | |
dc.date.accessioned | 2014-08-08T14:05:18Z | |
dc.date.available | 2014-08-08T14:05:18Z | |
dc.date.issued | 1990 | |
dc.identifier.citation | 9 Va. Tax Rev. 711 (1990) | en_US |
dc.identifier.uri | http://hdl.handle.net/1803/6634 | |
dc.description.abstract | This article examines the concept of enterprise zones in the United States. Part II explores this concept from an historical perspective: first, the conceptual origins of the enterprise zone systein and how it made its way to the United States; second, the federal
debate concerning enterprise zones that was carried on between 1981 and 1987; and finally, the states' involvement and experience with the enterprise zone concept.
Part III examines Title VII of the Housing aiid Community Development Act of 1987 (the "HCDA").2 This legislation produced the first federal government involvement in the enterprise zone concept by creating the Federal Enterprise Zone Program.' Part IV is devoted to the federal tax incentives that have been proposed to add strength to the federal enterprise zone program. While eight bills have been introduced in the 101st Congress, this article addresses only one, H.R. 6,5 which is considered the most
ambitious. This section assesses the pros and cons of the tax incentives from an economic standpoint. | en_US |
dc.format.extent | 1 PDF (61 pages) | en_US |
dc.format.mimetype | application/pdf | |
dc.language.iso | en_US | en_US |
dc.publisher | Virginia Tax Review | en_US |
dc.subject.lcsh | Enterprise zones -- United States -- Economic aspects | en_US |
dc.subject.lcsh | Tax incentives -- United States | en_US |
dc.title | The Enterprise Zone Concept at the Federal Level: Are Proposed Tax Incentives the Needed Ingredient? | en_US |
dc.type | Article | en_US |