Swenson, David A.

February 2012

This paper is a summary of the origins of Tax Increment Financing (TIF) and reforms to TIF based on economic and intergovernmental fiscal shifts during the 1980s.  Iowa's modern TIF law is, as a result, very widely and indescriminantly used, leading to a call for reform of the core legislative authority.  This paper is covers the testimony of David Swenson before the Iowa House Ways and Means subcommittee in February, 2012.

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