Jim Landers

This article examines how rate cuts and changes to the corporate apportionment formula affect manufacturing employment.

In this summary Jim Landers shares highlights from the 2024 NCSL Roundtable on Evaluating Economic Development Tax Incentives. In addition to highlighting sessions on artificial intelligence in evaluation and thinking beyond economic indicators, Landers features a discussion on the synthetic control method.

In this column Jim Landers discusses the complexities and challenges of estimating the fiscal impacts of tax incentive programs.

In this column Jim Landers examines the differences between discretionary and nondiscretionary incentives and the implications of these differences for evaluators.

In this summary Jim Landers shares the highlights from the ninth annual Roundtable on Evaluating Economic Development Tax Incentives event, held in 2023. In addition to data source and evaluation techniques, Landers features presentations on second-time evaluation strategies.

Jim Landers published commentary about state legislative program evaluation staffs and legislative fiscal and economic analysis staffs using survey and interview methods for evaluating the impact of state and local economic development incentive programs.
 

Jim Landers describes how to develop an evaluation plan. Specifically, he discusses the logistical concerns of the process, including how to maximize staff resources and expertise, time evaluations to leverage complementary work, and gather the information necessary to conduct evaluations.

Jim Landers describes how to develop a tax incentive evaluation plan, the logistical concerns of the process, including how to maximize staff resources and expertise, time evaluations to leverage complementary work, and gather the information necessary to conduct evaluations.

This study, published in the Economic Development Quarterly, examines the effect of tax increment financing (TIF) on economic growth in Indiana.

Associate Professor Jim Landers examines the tax base elasticity of the regulated casino industry in Illinois to help estimate state-level revenue impacts of casino tax rate changes.

This article, published in the National Tax Journal, examines California's recent decision to discontinue tax increment financing (TIF) after six decades of use has triggered a re-examination of its broader use.

This essay reviews the research on state EZ programs and explores why it has not had a greater influence on policy.

This article focuses on the thirteen years of operation of riverboat casinos in Indiana and the growth in the supply of casino games statewide and explains the state excise taxes imposed on the casino owners.

This article considers and investigates the future growth potential of the state's wagering taxes.

Associate Professor Jim Landers estimates the price elasticity of demand for casino gaming.

Associate Professor Jim Landers examines the impact of casino gambling in and around Illinois on charitable gambling in that state.

Associate Professor Jim Landers examines the impact of local Enterprise Zones (EZs) on commercial and industrial property values. 

Associate Professor Jim Landers looks at whether casino gambling competes with other consumer spending and therefore decreases sales tax revenue.

Associate Professor Jim Landers provides an overview of Indiana Enterprise Zones and explore their business characteristics and demographics.

Associate Professor Jim Landers analyzes business income taxes including corporate income tax systems and business income taxed through the individual income tax system.