Local government revenue structure

Trends and challenges

Datos Bibliográficos

ID20201801
AutoresJohn R Bartle (0000-0002-1695-5958, University of Nebraska at Omaha), Kenneth A Kriz (0000-0001-8050-8506, University of Nebraska at Omaha), Boris Morozov (0000-0002-3235-0705, Louisiana State University)
Año2011
Volumen23
Número2
Páginas268-287
Fecha de publicación2011-03-01
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Identificadores de la revistaISSN: 1096-3367 • E-ISSN: 1945-1814
EditorialEmerald (PUBLISHER)
DOI10.1108/jpbafm-23-02-2011-b005
OpenAlexW2108486749
IdiomaEN
Citas recibidas11
Referencias citadas14

This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. We alsolook into the future in an effort to make recommendations to localgovernments regarding their revenue structure. Important trends that wedocument include a long-term decline in the property tax and an increase inboth state aid and user charges. Recent economic changes present seriouschallenges for local governments due to volatility of sales taxes, decreasesin property values, and threats to state aid. As local governments shape theirrevenue structure, they will need to respond to external economic,technological and demographic changes. Only user charges offer hopefulprospects as a productive revenue source

Business · Economic policy · Economics · Government revenue · Local government · Political science · Property tax · Public economics · Revenue · Revenue model · Tax revenue · Fiscal Policy and Economic Growth · Housing Market and Economics · Local Government Finance and Decentralization · Public Administration · Finance