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Opportunity Zones: Driver of Economic Development or Domestic Tax Shelter for the Rich?


BY HILARY GELFOND   Introduction to Opportunity Zones As part of the 2017 Tax Cuts and Jobs Act, the Opportunity Zone (OZ) program was created as a mechanism to funnel investments into targeted low-income areas throughout the United States. Though the program was recently implemented, it has gained significant attention as a place-based policy that […]

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