Abstract
Under tax increment financing (TIF), the property tax revenues of county, school and other local governments are used to finance the development expenditures of cities. This paper examines the tax shifting that results when TIF is used by numerous cities in a single urban area. Development subsidies for governments and individuals are distinguished and TIF is shown to have potential negative financial impacts on some taxpayers within a metropolitan area unless two important conditions are met. Data for cities in Milwaukee County, Milwaukee are used to demonstrate the potential tax shifting that results when TIF is used in a large urban area.
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