Faculty member Phuong Nguyen’s recent paper on tax increment financing (TIF) in Iowa has been published on AERA Open. The paper, “The Fiscal Effects of Tax Increment Financing on Rural School Districts: The Case of Iowa,” finds evidence that TIF would have had negative effects on Iowa’s rural school districts if TIF authorities had not released excess (unused) incremental value voluntarily.

Nguyen’s paper is the third he has written on TIF in Iowa. The second paper, “Is Tax Increment Financing a Fiscal Bane or Boon?“ was first published in May 2018 and appeared in the January 2021 print issue of Journal of Planning Education and Research.

The first of Nguyen’s papers on the subject, “Tax Increment Financing and Education Expenditures: The Case of Iowa,” came out in Education Finance and Policy.