tax increment bond

tax increment bond
гос. фин. облигация под прирост налогов* (муниципальная облигация, обеспеченная дополнительными поступлениями от сбора определенного налога, получение которого, согласно ожиданиям, превысит обычные поступления от данного налога, напр., обеспеченные дополнительными суммами налога на имущество, которые ожидается получить в связи с увеличением налогооблагаемого имущества, находящегося на территории данного муниципального образования)
See:

Англо-русский экономический словарь.

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