Subsidizing Infrastructure Investment with Tax-Preferred Bonds
http://www.cbo.gov/ftpdocs/106xx/doc10667/10-26-TaxPreferredBonds.pdf
Examines the role of tax preferences as an inducement for infrastructure investment in the U.S. Discusses the types of tax preferences for state and local bonds, reports the amount of such debt that has been issued for public and private sector projects, and estimates the importance of that debt financing to infrastructure investment. Also considers how the system of tax preferences might change through a greater use of tax-credit bonds. From the Congressional Budget Office.
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