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The goal of Cityscape is to bring high-quality original research on housing and community development issues to scholars, government officials, and practitioners. Cityscape is open to all relevant disciplines, including architecture, consumer research, demography, economics, engineering, ethnography, finance, geography, law, planning, political science, public policy, regional science, sociology, statistics, and urban studies.

Cityscape is published three times a year by the Office of Policy Development and Research (PD&R) of the U.S. Department of Housing and Urban Development.

  • Two Essays on Unequal Growth in Housing
  • Volume 22 Number 2
  • Managing Editor: Mark D. Shroder
  • Associate Editor: Michelle P. Matuga

Opportunity Zones: A Place-Based Incentive for Investment in Low- Income Communities

Daniel Marcin
Government National Mortgage Association

The views expressed in this article are those of the author and do not represent the official positions or policies of the Government National Mortgage Association, the Office of Policy Development and Research, the U.S. Department of Housing and Urban Development, or the U.S. Government.

The Tax Cuts and Jobs Act of 2017 (TCJA) created Opportunity Zones. The latest in a long line of place-based initiatives, Opportunity Zones provide three tax benefits for taxpayers with existing capital gains. Opportunity Zones are mostly designated from low-income communities and are the Trump Administration’s main locally targeted economic development tool.

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