Document Type



The Opportunity Zones Program is a new tax incentive established in the Tax Cuts and Jobs Act of 2017. The program aims to direct investors towards low-income communities in the United States by providing more attractive investment prospects. The end goal of the program is to disrupt the unhealthy trend of geographic inequality caused by a disproportionate number of investments being funneled to a select few areas of the U.S. On a large scale, the benefits include a more balanced economy across the entire nation, while also providing tax benefits for investors, which can contribute to a higher return on investments.



Thesis Comittee

Dr. Chien Wen Yu, Thesis Advisor

Dr. Stanley Ross, Committee Member

Michael Brophy, Committee Member

Copyright and Permissions

Original document was submitted as an Honors Program requirement. Copyright is held by the author.