“...the federal tax code encourages businesses to abandon old structures before their useful life is at an end by permitting greater tax benefits for new construction than for the improvement of existing buildings. Thus, the government subsidizes an acceleration in the rate at which economic activity is dispersed to new locations.” (190-91)

(Jackson, Kenneth T. Crabgrass Frontier: The Suburbanization of the United States. New York: Oxford University Press, 1985. Print.)