Abstract
ABSTRACT This paper derives a generalized model to estimate the net present value (NPV) of tax increment financing (TIF) development notes associated with the pay-as-you-go (PAY-GO) approach. Empirical results based on the model are presented under an assumption of common parameters. The paper offers a reference graph and look-up tables to those who need to understand and estimate the NPV of a TIP PAY-GO note in practice. Keywords Tax Increment Financing, Pay-Go Note, NPV
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