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What are Tax Abatements and What Must State and Local Governments Disclose in Financial Reporting?

January 12, 2016

Those of a certain age probably remember Steve Martin’s The Jerk, where Martin played the hapless character Navin R. Johnson. Of the countless memorable lines in the movie, one that always stands out is his excitement when the postman drops off the new phone books. “The new phone books are here! The … Read more

Student Corner: Can you feel it Coming in the Air? Rural Economic Development and Wind Farms

August 6, 2015

Money may not literally grow on trees, but a glance at North Carolina’s rural economies reveals that cash crops sprout not just in our long-cultivated cotton and tobacco fields: they now also root in the steep hillsides of northwestern Christmas tree farms and navigate the waters flowing through the … Read more

Incentive “Mega-Deals” in North Carolina

August 7, 2013

Over the last fifteen years, North Carolina has used hefty incentive packages to get several high profile corporate and industrial facilities to locate in the state.  The projects include many prominent companies such as FedEx, Dell, Google, and Apple.  I discuss the evolution of incentives in North … Read more

What Works in Evaluating State Economic Development Incentives?

May 1, 2012

Jonathan Morgan is a School of Government faculty member. The Pew Center on the States recently released a report that gives North Carolina high marks for its approach to evaluating the tax incentives offered to businesses in order to promote economic development. What accounts for North Carolina’s … Read more

Using Utility Rates as an Economic Development Incentive Tool

August 31, 2010

Kara Millonzi is a School of Government faculty member. A county (or municipality) is trying to attract two different commercial entities to locate within the unit. The first is a retail development complex which would be similar in size and function to existing retail development within the unit (A … Read more