Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices
利用佛罗里达州2016-2020年数据，估计机会区（QOZ）认定对住宅和商业房地产价格的影响，发现几乎没有证据表明QOZ认定对房价有正面作用。
Abstract The Tax Cuts and Jobs Act of 2017 allowed governors of the 50 states to designate low‐income areas as “qualified opportunity zones” (QOZs). This designation entitled investors in these QOZs to significant tax incentives, with the goal of creating economic opportunities in these areas. In this article, we estimate the impact of QOZ designation on several dimensions of economic development—residential and business real estate prices—using data from Florida for the period 2016–2020 and controlling for endogenous QOZ designation in several estimation approaches. All estimation results indicate little consistent and robust evidence that QOZ designation had a positive impact on sales prices for single‐family homes, commercial lots, or vacant lots.