Publications based on Tax Abatement Disclosures

(coming soon in 2021: the first comprehensive/exhaustive nationwide study on tax abatements reported by school districts)

Learn more about our work on governmental tax abatement disclosures here.


The Revenue Impact of Corporate Tax Incentives on South Carolina Public Schools

by Christine Wen, Kasia Tarczynska, and Greg LeRoy

Published: September, 2020

Public school districts in South Carolina suffered a sharp increase in lost tax revenue in FY 2019 due to corporate tax abatements: $423 million. This is $99 million, or 31 percent, more than two years earlier. Already-poor school districts lost the most: the six school districts that reported the biggest per-pupil revenue losses also have some of the highest student poverty; four of them have a Black plus Hispanic majority. The costly tax abatements are negotiated by South Carolina's counties pursuant to state law. In this report, we present our findings on the programs, deals, and costs, and offer a menu of policy options to protect the state's most foundational economic development investment--its public education system.


Press Release

Full Report



The New Math on School Finance: Adding Up the First-Ever Disclosure of Corporate Tax Abatements' Cost to Public Education

by Good Jobs First

Published: December, 2018

Some 6,000 public schools across the country lost (i.e. forewent) at least $1.8 billion last year as a result of economic development tax incentives granted to corporations. School districts in ten states, led by South Carolina, New York, and Louisiana, collectively lost $1.6 billion. If this money were instead reinvested in hiring new teachers and reducing class size, these ten states alone could add more than 28,000 teachers. 


Press Release

Full Report