Opportunity Zones: An Analysis of the Policy's Implications
16 Pages Posted: 6 Mar 2019
Date Written: October 15, 2018
This article summarizes the Opportunity Zone incentive in the Tax Cuts and Jobs Act by providing descriptive statistics on the selected zones, outlining considerations for investors, and using data on the New Markets Tax Credit to inform expectations of investors' responses to this policy.
Keywords: Tax, Investment, Capital Gains
JEL Classification: M480, G38, H25, F23
Suggested Citation: Suggested Citation