Journal of
Marketing Development and Competitiveness
Scholar Gateway
Abstracts prior to volume 5(1) have been archived!Issue 5(1), October 2010 -- Paper AbstractsGirard (p. 9-22)Cooper (p. 23-32)Kunz-Osborne (p. 33-41)Coulmas-Law (p.42-46)Stasio (p. 47-56)Albert-Valette-Florence (p.57-63)Zhang-Rauch (p. 64-70)Alam-Yasin (p. 71-78)Mattare-Monahan-Shah (p. 79-94)Nonis-Hudson-Hunt (p. 95-106) 
JOURNAL OF ACCOUNTING AND FINANCE
Are Regional Tax Investment Incentives a Zero-Sum Game? An Empirical
Analysis of the Gulf Opportunity Zone Act of 2005
Author(s): Randall B. Bunker
Citation: Randall B. Bunker, (2013) "Are Regional Tax Investment Incentives a Zero-Sum Game? An Empirical Analysis of the Gulf Opportunity Zone Act of 2005," Journal of Accounting and Finance, Vol. 13, Iss. 3, pp. 118 - 133
Article Type: Research paper
Publisher: North American Business Press
Abstract:
On December 21, 2005, President Bush signed the Gulf Opportunity Zone Act of 2005, which provided
tax incentives, such as bonus depreciation, to stimulate economic growth and assist the recovery and
rebuilding efforts in hurricane stricken areas. This research examined whether regional tax incentives
are zero-sum game, where growth in one local area comes at the expense of reduced growth in other
local areas? Research results provided some tentative evidence supporting the zero-sum game theory;
however, these results were not statistically significant. The conclusion is drawn, therefore, that the tax
incentives provided by the Act had no significant negative impact on economic growth in the surrounding
region.
