Opportunity Zones: An Analysis of the Policy's Implications

Title:

Opportunity Zones: An Analysis of the Policy's Implications

GSB Authors:

Rebecca Lester

All Authors:

Lester, Rebecca

Evans, C.

Tian, H.

Date:

2018-10-15

Abstract:

This article summarizes the Opportunity Zone incentive in the Tax Cuts and Jobs Act by providing descriptive statistics on the selected zones, outlining considerations for investors, and using data on the New Markets Tax Credit to inform expectations of investors' responses to this policy.

Publication:

State Tax Notes

Volume:

90

Issue:

3

Collection:

Faculty Publications

Publication URL:

https://ssrn.com/abstract=3292423

Academic Area:

Accounting

Publication Type:

Articles