Cleveland State Univ.'s Levin College of Urban Affairs did a study that produced interesting results; 60 percent or more of the people who moved from the 'burbs into Cleveland were enticed by tax abatements; and given a choice between two ppties, one with abatement and one without, abatement overwhelmingly won. So it is seen as an enticement that has worked to increase the numbers of people moving into Cleveland. I can also look at results in the Ohio City neighborhood and see that most places sold since January of this year were new construction/tax abated. Overwhelmingly so. It's working. My own opinion is that now it could be tweaked, allowing full tax abatement in communities not yet revitalized, and tax abatement on TOD's (transit oriented development) or green development, in other areas. But yes, it has worked here!