TIF literature does not answer a basic question:Does this economic development tool positively correlate with expanded tax bases? The question is important because it avoids the difficult issue of causation, while also yielding insight into the nature of the relationship between TIF and expanded tax bases. As a result, this Article answers the question for suburban Cook County, Illinois.
Johnson, Randall K., "How Tax Increment Financing (TIF) Districts Correlate with Taxable Properties" (2013). Journal Articles. 127.