Professor Michelle Layser, an expert on the intersection of tax law and social policy, recently reviewed Edward W. De Barbieri (Albany), Lawmakers as Job Buyers, 88 Fordham L. Rev. ___ (2019). She writes:

"Economic development tax incentives have been in the headlines a lot lately, thanks mostly to Amazon, which almost located its east coast headquarters in Queens, New York City. Before the deal collapsed, Amazon was poised to receive roughly $1.2 billion in refundable tax credits from the state of New York. In addition, the company may have qualified for tax-subsidized financing through the new Opportunity Zones program. (Amazon insisted that it would not participate in the program). The public was outraged. But as Professor Edward W. De Barbieri reminds us, the practice of wooing companies through large tax breaks is nothing new—and it leaves a lot to be desired."

Layser provides a few critiques of Barbieri's proposals, but overall recommends the article "for its valuable account of state and local governments’ use of economic development tax incentives and its thoughtful critique of the status quo."

Read the full review.