...Daniel Hummel; Ayesha Tahir Hashmi Purpose The purpose of this paper is to explore the application of a profit and loss sharing approach to tax increment financing (TIF) districts in the USA. Design/methodology/approach A survey based on this approach was distributed to representatives...

..., there are multiple approaches to community economic development. One of the approaches is tax increment financing (TIF). In an area designated as a redevelopment district, this method of financing is utilized to finance infrastructure improvements in an effort to revitalize the local economy in that district...