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Recent Publications

Why Don’t Enterprise Zones Work? Estimates of the Extent that EZ Benefits are Capitalized into Property Values
Regional Analysis & Policy
2006

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

The Effect of Casino Gambling on Sales Tax Revenue in States Legalizing Casinos in the 1990s
State Tax Notes
2005

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

In the Zone: A Look at Indiana’s Enterprise Zones
Indiana Business Review
2005

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

Business Income Taxes in Indiana: Who Pays?
Indiana Business Review
2004

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