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Record W2944342258 · doi:10.33423/jabe.v20i9.226

Tax Increment Financing: History, Basics, Issues, and Evolution

2018· article· en· W2944342258 on OpenAlexvenueno aff
Richard Wagner

Bibliographic record

VenueJournal of Applied Business and Economics · 2018
Typearticle
Languageen
FieldEconomics, Econometrics and Finance
TopicFiscal Policy and Economic Growth
Canadian institutionsnot available
Fundersnot available
KeywordsIncentiveLegislatureGovernment (linguistics)FinanceTax incentiveLegislative historyTerminologyBusinessPublic economicsEconomicsPublic administrationPolitical scienceMarket economy

Abstract

fetched live from OpenAlex

As municipal governments seek to maintain an urban center, many tools and incentives are used. One of these is tax increment financing. This development tool has the potential to provide tax-base neutral funding for areas in blight, potentially blighted, or with the potential to be economically and socially active. As municipal government officials, business leaders, and active citizens engage in civic discussion regarding economic development tools, it is important to understand the history, terminology, pitfalls, and current legislative trends. This paper provides an overview of the institutional history, basic functioning, debates, and current evolution of tax increment financing.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.005
metaresearch head score (Gemma)0.011
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: none
GenreCandidate signal: Review · Consensus signal: none
Teacher disagreement score0.014
Threshold uncertainty score0.097

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0050.011
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0030.006
Science and technology studies0.0030.012
Scholarly communication0.0090.008
Open science0.0010.002
Research integrity0.0020.005
Insufficient payload (model declined to judge)0.0040.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.025
GPT teacher head0.192
Teacher spread0.167 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designNot applicable
Domainnot available
GenreReview

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations2
Published2018
Admission routes1
Has abstractyes

Explore more

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