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Katrina/Rita: The Ultimate Test for Tax Policy?

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  • Richardson, James A.

Abstract

Hurricanes Katrina and Rita battered the Gulf Coast in fall 2005, damaging homes, businesses, and public and nonprofit infrastructure, and disrupting the ongoing production process. US Congress passed and the President signed two tax bills regarding tax relief for victims of the hurricanes and tax incentives for the rebuilding and recovery of the Gulf Coast. This article discusses tax programs to provide relief and recovery and limitations in terms of economic factors targeted, deadlines for the tax programs to end, and geographical applicability of the tax provisions. This article is the first stage in evaluating tax programs to promote relief and recovery from natural disasters.

Suggested Citation

  • Richardson, James A., 2006. "Katrina/Rita: The Ultimate Test for Tax Policy?," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(3), pages 551-560, September.
    • Handle: RePEc:ntj:journl:v:59:y:2006:i:3:p:551-60
    DOI: 10.17310/ntj.2006.3.09
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    Cited by:

    1. Pender, John & Reeder, Richard, 2011. "Impacts of Regional Approaches to Rural Development: Initial Evidence on the Delta Regional Authority," Economic Research Report 262240, United States Department of Agriculture, Economic Research Service.
    2. Melvin Stephens Jr & Takashi Unayama, 2015. "Child Benefit Payments and Household Wealth Accumulation," The Japanese Economic Review, Japanese Economic Association, vol. 66(4), pages 447-465, December.
    3. Satoshi Watanabe, 2015. "Natural Disasters and Taxation in Japan," Discussion papers ron269, Policy Research Institute, Ministry of Finance Japan.

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