A fast-food franchise developer is looking to bring an A&W and Moe’s Southwest Grill to downtown Niagara Falls — and is seeking $172,000 in tax breaks to do it.

IDA subsidies are available only to projects that would not be economically feasible otherwise. But the developer told Investigative Post he doesn’t need the tax breaks from the Niagara County Industrial Development Agency to proceed.

“This is a little help, but we are able to do it without it as well,” said Muhammad Shoaib, the franchisee and developer.

The subsidies he’s seeking have also drawn criticism.

…

Pat Garofalo, a policy director for the anti-monopoly advocacy group American Economic Liberties Project, said “butfor” tests “just don’t work.”

“They’re just too easy to game,” he said.

…