There is a large literature examining the effect of taxes and tax concessions on local economic development. The last comprehensive review of taxes and economic development, however, was Wasylenko’s review in 1997, which mostly examined the location response of firms. Subsequent to the last major review of the literature, empirical work in this area sought to address endogeneity concerns that plagued previous studies, resulting in a series of compelling new studies. This article reviews the empirical literature on tax-based economic development incentives produced since Wasylenko’s 1997 review and covers property tax (including tax increment financing and business improvement districts); spatially targeted and zone-based tax concessions; firm-specific incentives; and corporate income taxes. The review focuses on academic studies that employ modern program evaluation or quasi-experimental techniques and U.S.-based policies.

有大量文献研究了税收和税收优惠对地方经济发展的影响。然而，上一次对税收和经济发展的全面审查是 Wasylenko 在 1997 年的审查，该审查主要审查了公司的选址反应。在对文献进行最后一次主要审查之后，该领域的实证工作试图解决困扰先前研究的内生性问题，从而产生了一系列引人注目的新研究。本文回顾了自Wasylenko 1997 年回顾以来产生的基于税收的经济发展激励的实证文献，涵盖财产税（包括税收增额融资和商业改善区）；具有空间针对性和基于区域的税收优惠；特定于公司的激励措施；和企业所得税。