The Pittsburgh City Council President stated: "I'm not going to say the land tax is the only reason a second renaissance occurred, but it's been a big help".

But the conclusion is divisive among those close to the Pittsburgh experience. As the authors report: "In contrast, a major official and a close observer (independently) have asserted categorically to us that all the major projects that were undertaken in the CBD would have been undertaken in the absence of any increase in land taxes; their view is that the shortage of office space was the basic driving force in these investment decisions."