Professor Michelle Layser's article "The Pro-Gentrification Origins of Place-Based Investment Tax Incentives and a Path Toward Community Oriented Reform," Wisconsin Law Review (forthcoming 2019) has been reviewed in Jotwell: The Journal of Things We Like (Lots).
An excerpt from the review, written by Ezra Rosser (American University, Washington College of Law) follows:
"Given the problems with place-based tax incentive programs that she lays out so well in the article, one might have expected Layser to argue that it is time to abandon this approach. After all, Layser describes these place-based programs as inefficient and inequitable, which is the ultimate way for a tax professor to call a program 'very bad.' But Layser is ultimately an optimist of sorts. She explains that her hope is that the article 'helps bridge the fields of tax law and poverty law by demonstrating the untapped potential of place-based investment tax incentives as anti-poverty tools.' To get from her damning critique of place-based tax incentives as a response to poverty to the possibility that such incentives could help poor communities requires some work."
Read the full review at jotwell.com.