| This study was designed to investigate the relationship between the change in the dollar amount of property tax abatements granted per capita from 1990 to 1995 and the change in local economic indicators in the 92 counties in Indiana from 1990 to 1995. Local economic indicators were defined as assessed value per capita, county property tax rate, labor force, unemployment rate, and population.;This study concludes that there is not a statistically significant relationship between the change in the dollar amount of tax abatements granted per capita when comparing 1990 to 1995 to the change in county property tax rate, assessed value per capita, labor force, unemployment rate, and population change in Indiana's 92 counties when comparing 1990 to 1995.;Counties in Indiana that use tax abatements as an economic development tool should reevaluate their tax abatement program to ensure that they are getting the desired, and maximum benefit from the use of property tax abatements, especially if the county is trying to influence county property tax rates, assessed values per capita, labor force, unemployment, or population.;All 92 Indiana counties were used for this study. A Pearson product-moment correlation coefficient was used to measure the relationship between the variables, and significance was identified at the .05 level, using a two-tailed test. |
