Norris, MichelleMichelleNorrisGkartzios, MenelaosMenelaosGkartziosCoates, DermotDermotCoates2013-11-202014-12-262013 Taylo2014European Planning Studieshttp://hdl.handle.net/10197/4952In the mid-1980s, fiscal incentives were introduced to encourage the construction and refurbishment of residential developments in declining inner-city districts in Ireland. These were abolished in 2006 but, during the intervening period, their focus was extended to include: large towns, small towns and a large rural region. Concurrently, the context for their implementation changed as an economic boom replaced prolonged economic stagnation. This article examines the changing design of these incentives, their outputs and their intended and unintended impacts. It argues that, initially they were successful in drawing development into declining neighbourhoods, but the extension of their lifespan and spatial focus created negative perverse impacts and deadweight costs for the exchequer. Thus it concludes that this regeneration strategy is useful for animating development in brownfield sites, where there is demand for housing but also barriers to its development. If applied to rural areas where housing demand is weaker, they can generate excess supply and limited benefits for public investment.enThis is an electronic version of an article published in European Planning Studies 22(9): 1841-1861 (2014). European Planning Studies is available online at: http://www.tandfonline.com/doi/abs/10.1080/09654313.2013.806434Inner-cityTax incentivesRenewalSection 23Journal Article2291841186110.1080/09654313.2013.8064342013-10-14https://creativecommons.org/licenses/by-nc-nd/3.0/ie/